SCHEDULES
SCHEDULE 7U.K.Remittance basis
Part 2 U.K.Non-resident companies and trusts etc
Offshore income gainsU.K.
96U.K.In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign income”), after paragraph (a) insert—
“(aa)section 762ZB(2) of ICTA (offshore income gains),”.