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Legislation

Income Tax Act 2007

Crossheading Charge where capital sums received

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Section 727 Charge to tax on income treated as arising under section 728
Section 727A Transfers by closely-held companies
Section 728 Individuals receiving capital sums as a result of relevant transactions
Section 729 The capital receipt conditions
Section 729A Meaning of “protected foreign-source income” in section 728
Section 729B Recovery of tax paid as a result of section 728
Section 730 Qualifying new residents and remittance-basis users: “foreign” deemed income

Income Tax Act 2007
Charge where capital sums received

Section 729A | Meaning of “protected foreign-source income” in section 728

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 729A omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 35, 70(1)

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