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

816  Meaning of “disregarded company income”

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

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

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

[(c)     income arising from a transaction carried out through a broker in the United Kingdom acting as an agent of independent status in the ordinary course

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