Section 816 | Meaning of “disregarded company income”

(1)For the purposes of this Chapter income arising to a non-UK resident company is “disregarded company income” if it is—

(a)disregarded savings and investment income (see section 825),

(b)disregarded annual payments (see section 826),

(c)Repealed^F1

(d)Repealed^F2

(e)income of such other description as the Treasury may by regulations designate for the purposes of this section.

(2)Repealed^F3

(3)Repealed^F3

(4)Repealed^F3