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Income Tax Act 2007 section 1015
Territorial scope of charges under certain provisions to which section 1016 applies
Section 1015 sets out the territorial rules for charging income tax on amounts falling under specific provisions listed in Parts 2 and 3 of the table in section 1016 (that is, provisions outside ITTOIA 2005), distinguishing between the tax treatment of UK residents and non-UK residents.
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