786 Recovery of tax where consideration receivable by person not assessed
Income Tax Act 2007 (2007 c 3) | Legislation

Recovery of tax

786  Recovery of tax where consideration receivable by person not assessed

(1)     This section applies if a person (“A”) is assessed to tax under this Chapter in respect of consideration receivable by another person (“B”).

(2)     Consideration is not regarded as having become receivable by B for this purpose until B can effectively enjoy or dispose of it.

(3)

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