821 Meaning of “relevant disregarded income”
Income Tax Act 2007 (2007 c 3) | Legislation

821  Meaning of “relevant disregarded income”

(1)     This section applies for the purposes of this Chapter.

(2)     If section 819 applies for the purposes of section 813, the “relevant disregarded income” of the non-UK resident for the qualifying period is the total of the non- UK resident's income for the tax years

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