731 Charge to tax on income treated as arising under section 732
Income Tax Act 2007 (2007 c 3) | Legislation

Charge where benefit received

731  Charge to tax on income treated as arising under section 732

(1)     Income tax is charged on income treated as arising to an individual under section 732 ([individuals] receiving a benefit as a result of relevant transactions).

[(1A)     But where the individual is non-UK resident for the tax year in which a benefit is received, there is a charge to tax under this section on any matched deemed income—

(a)     only so far as that matched deemed income would under section 735A (if it applied also for

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