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(c)Repealed

(d)Repealed

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

(2)Repealed

(3)Repealed

(4)Repealed