Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 169
Non-resident landlords
Section 169 updates references in the 1995 Non-resident Landlord Regulations so that, from 6 April 2007, payments formerly described as being made to the Board in respect of a non-resident's property business are instead read as income tax payable to HMRC in respect of non-resident landlord income.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.