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 747
Amounts corresponding to accrued income profits and related interest
Section 747 ensures that the transfer of assets abroad rules properly capture accrued income on securities held by a person abroad, even where that person's non-UK residence would normally take the income outside the accrued income profits regime.
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.