Version Superseded: 21/07/2008
Point in time view as at 07/04/2005. This version of this provision has been superseded.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 831.
(1)A person may make a claim for a tax year for the person's relevant foreign income to be charged for that year in accordance with section 832.
(2)The claim must state that condition A or B is met.
(3)Condition A is that the person is not domiciled in the United Kingdom.
(4)Condition B is that the person is not ordinarily UK resident.
(5)This section does not apply to relevant foreign income arising in the Republic of Ireland.
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