643 Non-residents
Income Tax Act 2007 (2007 c 3) | Legislation

643 Ìý±·´Ç²Ô-°ù±ð²õ¾±»å±ð²Ô³Ù²õ

(1)     A person is—

(a)     an excluded transferor in relation to a transfer by the person, and

(b)     an excluded transferee in relation to a transfer to the person,

if the person is non-UK resident throughout the tax year in which the transfer occurs . . ..

(2)     In the case of a person who is carrying

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