Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 5 U.K. Miscellaneous income

Chapter 6 U.K. Beneficiaries' income from estates in administration

Income charged and person liable U.K.

658 Special rules for foreign income U.K.

(1) The charge to tax under section 649 on the amount of income arising in a tax year is subject to Part 8 (foreign income: special rules).

(2) For the purposes of section 830(1) (meaning of “relevant foreign income”) amounts charged to tax under section 649—

(a) are treated as arising from a source outside the United Kingdom if the estate is a foreign estate, and

(b) are treated as not arising from such a source if the estate is a UK estate.