Part 8Foreign income: special rules

Chapter 1Introduction

829Overview of Part 8

This Part provides for—

F1a

the charging of relevant foreign income of a person to whom section 809B, 809D or 809E of ITA 2007 applies (remittance basis),

b

certain deductions in calculating relevant foreign income where that basis does not apply (see Chapter 3), and

c

relief where a person is prevented from transferring income to the United Kingdom (see Chapter 4).