[11C Income charged at the default basic, higher and additional rates: non-UK resident individuals]
Income Tax Act 2007 (2007 c 3) | Legislation

[11C  Income charged at the default basic, higher and additional rates: non-UK resident individuals]

[(1)     Income tax on a non-UK resident individual's income up to the basic rate limit is charged at the default basic rate.

(2)     Income tax is charged

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