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- Point in Time (01/08/2014)
- Original (As enacted)
Version Superseded: 16/11/2017
Point in time view as at 01/08/2014.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Chapter 2.
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Textual Amendments
F1S. 831 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 52
(1)This section applies to an individual's relevant foreign income for a tax year (“the relevant foreign income”) if section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the individual for that year.
[F3(2)For any tax year for which the individual is UK resident, income tax is charged on the full amount of so much (if any) of the relevant foreign income as is remitted to the United Kingdom—
(a)in that year, or
(b)in the UK part of that year, if that year is a split year as respects the individual.]
(3)Subsection (2) applies whether or not the source of the income exists when the income is remitted.
(4)See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.
Textual Amendments
F2Ss. 832-832B substituted for s. 832 (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 53 (with Sch. 7 para. 83)
F3S. 832(2) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 90
Modifications etc. (not altering text)
C1S. 832 applied by 2007 c. 3, s. 809F(3) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with s. 809F(6)))
(1)This section applies if an individual is temporarily non-resident.
(2)Treat any of the individual's relevant foreign income within subsection (3) that is remitted to the United Kingdom in the temporary period of non-residence as remitted to the United Kingdom in the period of return.
(3)Relevant foreign income is within this subsection if—
(a)it is relevant foreign income for the UK part of the year of departure or an earlier tax year, and
(b)section 832 applies to it.
(4)Any apportionment required for the purposes of subsection (3)(a) is to be done on a just and reasonable basis.
(5)Nothing in any double taxation relief arrangements is to be read as preventing the individual from being chargeable to income tax in respect of any relevant foreign income treated by virtue of this section as remitted to the United Kingdom in the period of return (or as preventing a charge to that tax from arising as a result).
(6)Part 4 of Schedule 45 to FA 2013 (statutory residence test: anti-avoidance) explains—
(a)when an individual is to be regarded as “temporarily non-resident”, and
(b)what “the temporary period of non-residence” and “the period of return” mean.
(7)In this section, “double taxation relief arrangements” means arrangements that have effect under section 2(1) of TIOPA 2010.]
Textual Amendments
F4S. 832A substituted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 118
(1)The only case in which deductions are allowed from the income mentioned in section 832(2) is where the income is from a trade, profession or vocation carried on outside the United Kingdom.
(2)In that case the same deductions are allowed as are allowed under the Income Tax Acts where the trade, profession or vocation is carried on in the United Kingdom.]
Textual Amendments
F2Ss. 832-832B substituted for s. 832 (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 53 (with Sch. 7 para. 83)
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Textual Amendments
F5Ss. 833-837 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 54
Modifications etc. (not altering text)
C2S. 833 applied (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 735(6), 1034 (with transitional provisions and savings in Sch. 2)
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Textual Amendments
F5Ss. 833-837 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 54
Modifications etc. (not altering text)
C3S. 834 applied (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 735(6), 1034 (with transitional provisions and savings in Sch. 2)
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Textual Amendments
F5Ss. 833-837 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 54
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Textual Amendments
F5Ss. 833-837 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 54
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Textual Amendments
F5Ss. 833-837 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 54
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