Related Commentary  Related HMRC Manuals

6(1)  Profits of a trade arising to a UK resident are chargeable to tax under this Chapter wherever the trade is carried on.

6(1A)  Profits of a trade of dealing in or developing UK land arising to a non-UK resident are chargeable to tax under this Chapter wherever the trade is carried on.

6(2)  Profits of a trade other than a trade of dealing in or developing UK land arising to a non-UK resident are chargeable to tax under this Chapter only if they arise–

(a)from a trade carried on wholly in the United Kingdom, or

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