Income treated as arising when chargeable event occurs

Capital contribution, meaning

Legislation/Regulatory – ITA2007 s. 801, Sch. 2, para. 146
HMRC Guidance – BIM56540

Charge to tax

Legislation/Regulatory – ITA2007 s. 796
HMRC Guidance – BIM100190 ; BIM56515

Disposal of a right of the individual to profits

Legislation/Regulatory – ITA2007 s. 799
HMRC Guidance – BIM56530

Double counting prohibition

Legislation/Regulatory – ITA2007 s. 803, Sch. 2, para. 149
HMRC Guidance – BIM56535

Exclusion of amounts in calculating capital contribution by partner

Legislation/Regulatory – ITA2007 s. 802, Sch. 2, para. 35, 147, 148
HMRC Guidance – BIM56545

Film-related losses, meaning

Legislation/Regulatory – ITA2007 s. 800, Sch. 2, para. 145
HMRC Guidance – BIM56520

Generally

Legislation/Regulatory – ITA2007 s. 797, Sch. 2, para. 144
HMRC Guidance – BIM56520 ; BIM56525 ; BIM56535

Non-taxable consideration, meaning

Legislation/Regulatory – ITA2007 s. 798
HMRC Guidance – BIM56525

Partnerships

Legislation/Regulatory – HMRCBrf 19/07 ; ITA2007 s. 82, 115, 116
HMRC Guidance – BIM56510

Terminal losses

Legislation/Regulatory – SI 2007/678