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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- Part 16
- Chapter 2
- Section 1015
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1015Territorial scope of charges under certain provisions to which section 1016 applies
This section has no associated Explanatory Notes
(1)This section applies in relation to any amount chargeable to income tax under or by virtue of any provision—
(a)to which section 1016 applies, and
(b)which is listed in Part 2 or 3 of the table in that section (provisions not in ITTOIA 2005).
(2)An amount arising to a UK resident is chargeable to tax whether or not it is from a source in the United Kingdom.
(3)An amount arising to a non-UK resident is chargeable to tax only if it is from a source in the United Kingdom.
(4)References in this section to amounts which are from a source in the United Kingdom include, in the case of any amount which does not have a source, references to amounts which have a comparable connection to the United Kingdom.
(5)This section is subject to any express or implied provision to the contrary in any provision of the Income Tax Acts.
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