591 Non-UK resident sellers: election for spreading
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

591  Non-UK resident sellers: election for spreading

(1)     If the person liable under section 587—

(a)     is a non-UK resident, and

(b)     does not receive the proceeds of sale in instalments,

the whole amount chargeable is taxed

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