Part 16 Factoring of income etc

Chapter 1 Transfers of income streams

754 Exception: amount otherwise taxed
This Chapter does not apply if and to the extent that the income under section 753(1) is (apart from this Chapter)—
(a) charged to tax as income of the transferor,
(b) brought into account as income in calculating the profits of the transferor, or
(c) brought into account under CAA 2001.