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Income Tax (Trading and Other Income) Act 2005
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577Territorial scope of Part 5 charges
This section has no associated Explanatory Notes
(1)Income arising to a UK resident is chargeable to tax under this Part whether or not it is from a source in the United Kingdom.
(2)Income arising to a non-UK resident is chargeable to tax under this Part only if it is from a source in the United Kingdom.
(3)References in this section to income which is from a source in the United Kingdom include, in the case of any income which does not have a source, references to income which has a comparable connection to the United Kingdom.
(4)This section is subject to any express or implied provision to the contrary in this Part (or elsewhere in the Income Tax Acts).
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