Charge to tax

Apportionments

Legislation/Regulatory – ITA2007 s. 783

Arrangements relevant

Legislation/Regulatory – ITA2007 s. 780

Capital amount other than derivative property or right obtained

Legislation/Regulatory – ITA2007 s. 778
HMRC Guidance – BIM100370

Derivative property or right obtained

Legislation/Regulatory – ITA2007 s. 779

Income treated as arising

Legislation/Regulatory – ITA2007 s. 777
HMRC Guidance – BIM100365 ; BIM100370 ; CG14325

Other person, meaning

Legislation/Regulatory – ITA2007 s. 782

Realisations relevant

Legislation/Regulatory – ITA2007 s. 780

Sales relevant

Legislation/Regulatory – ITA2007 s. 780

Scope of

Legislation/Regulatory – ITA2007 s. 776
HMRC Guidance – BIM100190

Tracing value

Legislation/Regulatory – ITA2007 s. 781

Transactions relevant

Legislation/Regulatory – ITA2007 s. 780

Valuations

Legislation/Regulatory – ITA2007 s. 783

Deduction of tax at source, payments to non-residents

Legislation/Regulatory – ITA2007 s. 944
HMRC Guidance – BIM100375 ; CTM35050

Exemption for sales of going concerns

Generally

Legislation/Regulatory – ITA2007 s. 784
HMRC Guidance – BIM100365

Restriction on, sales of future earnings

Legislation/Regulatory – ITA2007 s. 785

Interpretation

Legislation/Regulatory – ITA2007 s. 789

Occupation, meaning

Legislation/Regulatory – ITA2007 s. 774
HMRC Guidance – BIM100360

Overview

Legislation/Regulatory – ITA2007 s. 773
HMRC Guidance – BIM100351 ; BIM100355

Priority of other tax provisions

Legislation/Regulatory – ITA2007 s. 775

Recovery of tax

Certificates of tax paid

Legislation/Regulatory – ITA2007 s. 787

Consideration receivable by person not assessed

Legislation/Regulatory – ITA2007 s. 786
HMRC Guidance – BIM100370