http://www.legislation.gov.uk/ukpga/2007/3/section/809DZBIncome Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-23Expert Participation2026-04-06 Income Tax Act 2007s. 6B(1A)Finance Act 2026Sch. 2 para. 2s. 8(2)-(4)Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29 192 193s. 211(2)art. 2(h) Part 13Chapter 5D809DZB1The relevant amount is to be treated as income of the transferor chargeable to income tax in the same way and to the same extent as that in which it—awould have been chargeable to income tax as income of the transferor, orbwould have been brought into account as income in calculating profits of the transferor for income tax purposes,as mentioned in section 809DZA(9).2Section 809AZB(3) to (6) applies for the purpose of determining when income under subsection (1) is treated as arising (reading references to the transfer of the right as references to the disposal of the transferred asset).3If, apart from this subsection and section 809AAZB(4)—aboth this Chapter and Chapter 5AA would apply in relation to the disposal, andbChapter 5AA would give the same amount, or a greater amount, of income of the transferor chargeable to income tax,this Chapter is not to apply in relation to the disposal.Pt. 13 Ch. 5D inserted (with effect in accordance with Sch. 17 para. 25(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 25(1)