Related Commentary  Related HMRC Manuals

777(1)  Sections 778 and 779 apply only if conditions A to C are met in respect of an individual.

777(2)  Condition A is that the individual carries on an occupation wholly or partly in the United Kingdom.

777(3)  Condition B is that transactions are effected or arrangements made to exploit the individual's earning capacity in the occupation by putting another person (see section 782) in a position to enjoy–

(a)all or part of the income or receipts derived from the individual's activities in the occupation, or

(b)anything derived directly or indirectly from such income or receipts.

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