777 Conditions for sections 778 and 779 to apply
Income Tax Act 2007 (2007 c 3) | Legislation

777  Conditions for sections 778 and 779 to apply

(1)     Sections 778 and 779 apply only if conditions A to C are met in respect of an individual.

(2)     Condition A is that the individual carries on an occupation wholly or partly in the United Kingdom.

(3)     Condition B is that transactions are effected or arrangements made to exploit the individual's earning capacity in the occupation by

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