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Income Tax Act 2007
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Changes over time for: Section 735
Version Superseded: 17/07/2013
Alternative versions:
- 06/04/2007- Amendment
- 21/07/2008- Amendment
- 01/12/2009- Amendment
- 13/10/2011
Point in time - 17/07/2013- Amendment
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Point in time view as at 13/10/2011. This version of this provision has been superseded.
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[F1735Non-UK domiciled individuals to whom remittance basis appliesU.K.
This section has no associated Explanatory Notes
(1)This section applies if—
(a)income is treated under section 732 as arising to an individual in a tax year (“the deemed income”),
(b)section 809B, 809D or 809E (remittance basis) applies to the individual for the year, and
(c)the individual is not domiciled in the United Kingdom in the year.
(2)For the purposes of this section the deemed income is “foreign” if (and to the extent that) the relevant income to which it relates would be relevant foreign income if it were the individual's.
(3)Treat the foreign deemed income as relevant foreign income of the individual.
(4)For the purposes of Chapter A1 of Part 14 (remittance basis) treat relevant income, or a benefit, that relates to any part of the foreign deemed income as deriving from that part of the foreign deemed income.]
Textual Amendments
F1Ss. 735, 735A substituted (21.7.2008 with effect in accordance with Sch. 7 para. 170 of the amending Act) for s. 735 by Finance Act 2008 (c. 9), Sch. 7 para. 169
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