Income Tax Act 2007

[F1 809B Claim for remittance basis to apply U.K.

(1) This section applies to an individual for a tax year if the individual—

(a) is UK resident in that year,

(b) is not domiciled in the United Kingdom in that year or is not ordinarily UK resident in that year, and

(c) makes a claim under this section for that year.

(2) The claim must contain one or both of the following statements—

(a) that the individual is not domiciled in the United Kingdom in that year;

(b) that the individual is not ordinarily UK resident in that year.

(3) Sections 42 and 43 of TMA 1970 (procedure and time limit for making claims), except section 42(1A) of that Act, apply in relation to a claim under this section as they apply in relation to a claim for relief.]

Textual Amendments

F1 Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)

Modifications etc. (not altering text)

C1 S. 809B applied by 2003 c. 1, s. 41C(7) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)