Section 809O | Section 809L: dealings where there is a connected operation ^F1

(1)This section applies for the purposes of determining whether or not income or chargeable gains of an individual are remitted to the United Kingdom by virtue of condition D in section 809L.

(2)For the purposes of section 809L(5), the question of whether or not the person whose property is dealt with as mentioned in paragraph (a), (b) , (ba) or (c) of section 809L(5) is a relevant person is to be determined by reference to the time when the property is so dealt with.^F2

(3)A “connected operation”, in relation to property dealt with as mentioned in section 809L(5)(a), (b) , (ba) or (c), means an operation which is effected—^F3

(a)with reference to a qualifying disposition, or

(b)with a view to enabling or facilitating a qualifying disposition.

(4)A “qualifying disposition”is a disposition that—

(a)is made by a relevant person,

(b)is made to, or for the benefit of, the person whose property is dealt with as mentioned in section 809L(5)(a), (b) , (ba) or (c), and^F4

(c)is a disposition of money or other property that is, or derives (wholly or in part, and directly or indirectly) from, income or chargeable gains of the individual.

(5)But a disposition of property is not a qualifying disposition if the disposition is, or is part of, the giving of full consideration in money or money's worth for the dealing that falls within section 809L(5)(a), (b) , (ba) or (c).^F5

(6)Enjoyment by a relevant person of property , a benefit or a service is to be disregarded in any of these cases—^F6

(a)in the case of enjoyment of property or a service, if the property or service is enjoyed virtually to the entire exclusion of all relevant persons,^F7

(aa)in the case of enjoyment of a benefit—^F8

(i)if the property being dealt with as mentioned in section 809L(5)(a) or (ba) results in a benefit being enjoyed by relevant persons and persons who are not relevant persons, and^F8

(ii)the enjoyment by all relevant persons is no more than negligible,^F8

(b)if full consideration in money or money's worth is given by a relevant person for the enjoyment, or

(c)if the property , benefit or service is enjoyed by relevant persons in the same way, and on the same terms, as it may be enjoyed by the general public or by a section of the general public.^F9