[643K Cases where deemed income attributed to recipient of onward gift]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[643K  Cases where deemed income attributed to recipient of onward gift]

[(1)     Subsection (3) applies if this section applies (see section 643I(1)) and—

(a)     the subsequent recipient is non-UK resident for the gift year, or

(b)     the matching year is later than the gift year and the subsequent recipient is UK resident for the gift year but non-UK resident for the matching year.

(2)     Subsection (3) also 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)

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