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

Part 8 U.K. Foreign income: special rules

Chapter 2 U.K. Relevant foreign income charged on remittance basis

Remittance basis U.K.

F1 831 Claims for relevant foreign income to be charged on the remittance basis U.K.

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Textual Amendments

F1 S. 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