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Income Tax (Trading and Other Income) Act 2005
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Changes over time for: Section 831
Version Superseded: 21/07/2008
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- 06/04/2005- Amendment
- 07/04/2005
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831Claims for relevant foreign income to be charged on the remittance basisU.K.
This section has no associated Explanatory Notes
(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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