Income Tax (Trading and Other Income) Act 2005 section 368

Territorial scope of Part 4 charges

Section 368 sets out the territorial rules that determine when savings and investment income falling within Part 4 of the Act is chargeable to income tax, based on the residence status of the person receiving the income and the location of its source.

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.