SCHEDULES
SCHEDULE 7Remittance basis
Part 2Non-resident companies and trusts etc
Offshore income gains
97
In section 734 of ITA 2007 (reduction in amount charged: previous capital gains tax charge), after subsection (4) insert—
5
References in this section to chargeable gains treated as accruing to an individual include offshore income gains treated as arising to the individual (see section 762 of ICTA).