Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 5 U.K. Miscellaneous income

[F1 CHAPTER 2A U.K. Offshore receipts in respect of intangible property

Textual Amendments

F1 Pt. 5 Ch. 2A inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4 (with Sch. 3 para. 8)

Modifications etc. (not altering text)

C1 Pt. 5 Ch. 2A: power to amend conferred (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 10

Charge to tax on offshore receipts in respect of intangible property U.K.

608D Meaning of residence U.K.

(1) This section applies for the purposes of this Chapter.

(2) A person is “resident” in a territory if, under the laws of the territory, the person is liable to tax there—

(a) by reason of the person's domicile, residence or place of management, but

(b) not in respect only of

[F2 (i)] income from sources in that territory or capital situated there [F3 , or]

[F4 (ii) such income and capital, and amounts remitted to or otherwise received in the territory.]

(3) Where—

(a) a person is resident in a territory outside the United Kingdom generally for the purposes of the laws of the territory or for particular purposes under those laws, and

(b) the laws of the territory have no provision for a person to be resident there for tax purposes,

the person is “resident” in the territory.

[F5 (4) Despite subsections (2) and (3), a person is treated as not resident in a full treaty territory if—

(a) the double taxation arrangements made in relation to the territory contain provision expressly excluding persons of a particular description from relief under the arrangements, and

(b) the person is of that description.

(5) In subsection (4) the reference to provision of the kind mentioned there does not include provision corresponding to the provision made by paragraphs 1 to 7 of article 29 of the OECD Model Tax Convention on Income and on Capital (entitlement to benefits), published on 21 November 2017.]]

Textual Amendments

F2 S. 608D(2)(b)(i): words in s. 608D(2)(b) renumbered as s. 608D(2)(b)(i) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Trading and Other Income) Act 2005 (Amendments to Chapter 2A of Part 5) Regulations 2019 (S.I. 2019/1452), regs. 1(1), 3(2)(a)

F3 Word in s. 608D(2)(b)(i) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Trading and Other Income) Act 2005 (Amendments to Chapter 2A of Part 5) Regulations 2019 (S.I. 2019/1452), regs. 1(1), 3(2)(b)

F4 S. 608D(2)(b)(ii) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Trading and Other Income) Act 2005 (Amendments to Chapter 2A of Part 5) Regulations 2019 (S.I. 2019/1452), regs. 1(1), 3(2)(c)

F5 S. 608D(4)(5) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Trading and Other Income) Act 2005 (Amendments to Chapter 2A of Part 5) Regulations 2019 (S.I. 2019/1452), regs. 1(1), 3(3)