[809W Consideration for certain services]
Income Tax Act 2007 (2007 c 3) | Legislation

[Relief for certain UK services]

[809W  Consideration for certain services]

[(1)     This section applies to income or chargeable gains if—

(a)     the income or gains would (but for subsection (2)) be regarded as remitted to the United Kingdom because conditions A and B in section 809L are met,

(b)     condition A in section 809L is met because a service is provided in the United Kingdom (“the relevant

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