Charge to tax on offshore receipts in respect of intangible property (ss 608A-608I)

Contents

Section 608A – Charge to tax on UK-derived amounts [ITTOIA 2005 s 608A] Section commentary
Section 608B – Income charged under section 608A [ITTOIA 2005 s 608B] Section commentary
Section 608C – Person liable for tax under section 608A [ITTOIA 2005 s 608C] Section commentary
Section 608D – Meaning of residence [ITTOIA 2005 s 608D] Section commentary
Section 608E – Meaning of “full treaty territory” [ITTOIA 2005 s 608E] Section commentary
Section 608F – Meaning of “UK-derived amount” and “UK sales” [ITTOIA 2005 s 608F] Section commentary
Section 608G – Section 608F: apportionment of amounts [ITTOIA 2005 s 608G] Section commentary
Section 608GA – Section 608F: disregard for third party sales where intangible property makes insignificant contribution [ITTOIA 2005 s 608GA] Section commentary
Section 608H – Meaning of “intangible property” [ITTOIA 2005 s 608H] Section commentary
Section 608I – Application of Chapter to certain partnerships [ITTOIA 2005 s 608I] Section commentary

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