Related Commentary  

728(1)  Income is treated as arising to such an individual as is referred to in section 727(1) in a tax year for income tax purposes if–

(a)income has become the income of a person abroad as a result of–

(i)a relevant transfer,

(ii)one or more associated operations, or

(iii)a relevant transfer and one or more associated operations,

(b)the capital receipt conditions are met in respect of the individual in the tax year (see section 729), and

(c)the individual is UK resident for the tax year.

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