Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. Remittance basis

Part 1 U.K. Main provisions

Chargeable gains U.K.

63 U.K. In section 119A (increase in expenditure by reference to tax charged in relation to employment-related securities), after subsection (5) insert—

“(5A) See also section 119B (unremitted foreign securities income).”