Related Commentary  Related HMRC Manuals

815(1)  This section applies to income tax to which a non-UK resident company is liable, otherwise than as a trustee.

815(2)  The non-UK resident company's liability to income tax for a tax year is limited to the sum of amounts A and B.

815(3)  Amount A is the sum of–

(a)any amounts representing income tax deducted from the non-UK resident company's disregarded company income for the tax year, and

(b)any amounts representing income tax that are treated as deducted from or paid in respect of that income,

(c)[Omitted by FA 2016, s. 5(11) and Sch. 1, para. 63(15)(b).]

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