Point in time view as at 17/07/2013.
Finance Act 2009, Paragraph 3 is up to date with all changes known to be in force on or before 06 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.
3(1)Section 809D (application of remittance basis without claim where unremitted foreign income and gains under £2,000) is amended as follows.U.K.
(2)In subsection (1), insert at the end (not as part of paragraph (c))— “ unless condition A or condition B is met. ”
(3)After that subsection insert—
“(1A)Condition A is that the individual is not domiciled in the United Kingdom in that year and conditions A to F in section 828B are met.
(1B)Condition B is that the individual gives notice in a return under section 8 of TMA 1970 that this section is not to apply in relation to the individual for that year.”
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
