Income Tax (Trading and Other Income) Act 2005

F1Chapter 11U.K.Overseas property income

Textual Amendments

F1Pt. 3 Ch. 11 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 49

F1357Charge to tax on overseas property incomeU.K.

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F1358Meaning of “overseas property income”U.K.

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F1359Income chargedU.K.

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F1360Person liableU.K.

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