[643J Cases where income treated as arising to recipient of onward gift]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[643J  Cases where income treated as arising to recipient of onward gift]

[(1)     Subsection (3) applies if—

(a)     this section applies (see section 643I(1)), and

(b)     the subsequent recipient is UK resident for the gift year, and

(c)     the subsequent recipient is UK resident for the matching year if that is later than the gift year, and

(d)     none of sections 809B, 809D and 809E of ITA 2007 (remittance basis) applies to the subsequent

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