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 816
Meaning of "disregarded company income"
Section 816 defines which types of income earned by a non-UK resident company qualify as "disregarded company income" — meaning income that is effectively excluded when determining the company's UK income tax liability.
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.