[809Q Sections 809L and 809P: transfers from mixed funds]

[Remittance of income and gains: transfers from mixed funds]

[809Q  Sections 809L and 809P: transfers from mixed funds]

[(1)     This section applies for the purposes mentioned in subsection (2) where condition A in section 809L is met and—

(a)     the property or consideration for the service is (wholly or in part), or derives (wholly or in part, and directly or indirectly) from, a transfer from a mixed fund, or

(b)     a transfer from a mixed fund, or anything deriving (wholly or in part, and directly or indirectly) from such a transfer, is used as mentioned in section 809L(3)(c).

[(1A)     But this section must be read subject to section 809RA.]

(2)     The purposes referred to in subsection (1) are—

(a)     determining whether condition B in section 809L is met, and

(b)     if it is met, determining (under section 809P) the amount of income or chargeable gains remitted.

(3)     The extent to which the transfer is of the individual's income or

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