720 Charge to tax on income treated as arising under section 721
Income Tax Act 2007 (2007 c 3) | Legislation

Charge where power to enjoy income

720  Charge to tax on income treated as arising under section 721

(1)     The charge under this section applies for the purpose of preventing the avoiding of liability to income tax by individuals who are . . . UK resident by means of relevant transfers.

(2)     Income

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