Income Tax (Trading and Other Income) Act 2005 section 608F

Meaning of "UK-derived amount" and "UK sales"

Section 608F defines what counts as a "UK-derived amount" and what constitutes "UK sales" for the purposes of the offshore receipts in respect of intangible property rules.

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.