Part 8 U.K. Foreign income: special rules

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

Remittance basis U.K.

F1 834 Arrangements treated as repayment of UK-linked debts U.K.

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Textual Amendments

F1 Ss. 833-837 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. 54

Modifications etc. (not altering text)

C1 S. 834 applied (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 735(6), 1034 (with transitional provisions and savings in Sch. 2)