- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2013)
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Finance Act 2009
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Finance Act 2009, Paragraph 3 is up to date with all changes known to be in force on or before 03 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.
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Nodiadau Esboniadol
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.”
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