813 Meaning of “disregarded income”
Income Tax Act 2007 (2007 c 3) | Legislation

813  Meaning of “disregarded income”

(1)     For the purposes of this Chapter income arising to a non-UK resident is “disregarded income” if it is—

(a)     disregarded savings and investment income (see section 825),

(b)     disregarded annual payments (see section 826),

(c)     disregarded pension income,

(d)     disregarded social security income,

(e)     disregarded transaction income (see section 814), or

(f)     income of such other description

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