Part 16

Income Tax Acts definitions etc
Chapter 2

Other Income Tax Acts provisions

Territorial scope of charges under certain provisions to which section 1016 applies
1015
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.