577 Territorial scope of Part 5 charges
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

577  Territorial scope of Part 5 charges

(1)     Income arising to a UK resident is chargeable to tax under this Part whether or not it is from a source in the United Kingdom.

(2)     Income arising to a non-UK resident is chargeable to tax

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