Part 8U.K.Foreign income: special rules

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

Relief for delayed remittancesU.K.

F1836Relief for delayed remittances: backdated pensionsU.K.

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Textual Amendments

F1Ss. 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