[733C Cases where income treated as arising to recipient of onward gift]
Income Tax Act 2007 (2007 c 3) | Legislation

[733C  Cases where income treated as arising to recipient of onward gift]

[(1)     Subsection (3) applies if—

(a)     this section applies (see section 733B(1)), and

(b)     the subsequent recipient is UK resident for the gift year, and

(c)     the subsequent recipient is UK resident for the matching year if that is later than the gift year, and

(d)     none of sections 809B, 809D and 809E applies to the subsequent recipient for the charging year.

(2)

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