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.