Point in time view as at 01/04/2010.
Finance Act 2008, Paragraph 51 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
51(1)Section 830 (meaning of “relevant foreign income”) is amended as follows.U.K.
(2)In subsection (1), for the words from “which” to the end substitute “which—
(a)arises from a source outside the United Kingdom, and
(b)is chargeable under any of the provisions specified in subsection (2) (or would be so chargeable if section 832 did not apply to it).”
(3)In subsection (2), omit paragraph (d).
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