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 (Trading and Other Income) Act 2005 section 368A
Interpretation of special rules for temporary non-residents
Section 368A provides the interpretation framework for the temporary non-residence (TNR) provisions within this Part of the Act, explaining where key definitions are found and confirming that double taxation treaties cannot override the resulting income tax charges.
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.