Part 14Income tax liability: miscellaneous rules
C1C2C3C4C5C6F1Chapter A1Remittance basis
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41A(8) (as inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41A(8) (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)
Pt. 14 Ch. A1 modified by 1988 c. 1, s. 762ZB(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)
Pt. 14 Ch. A1 modified by 1992 c. 12, s. 87B(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 108 (with Sch. 7 paras. 116-119))
Pt. 14 Ch. A1 modified (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 19(3)
Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41F(8) (as substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47 (with Sch. 9 para. 48))
Remittance of income and gains: introduction
809KC6Sections 809L to 809Z6: introduction
1
Sections 809L to 809Z6 apply for the purposes of—
a
this Chapter,
b
sections 22 and 26 of ITEPA 2003 (relevant foreign earnings charged on remittance basis),
F4c
Chapter 5B of Part 2 of that Act (taxable specific income from employment-related securities etc: internationally mobile employees),
F2ca
sections 554Z9 to 554Z11 of that Act (employment income provided through third parties charged on remittance basis),
d
section 832 of ITTOIA 2005 (relevant foreign income charged on remittance basis), and
e
section 12 of TCGA 1992 (foreign chargeable gains charged on remittance basis).
2
Those sections—
a
explain what is meant by income or chargeable gains being “remitted to the United Kingdom” (sections 809L to 809O),
b
provide for the calculation of the amount remitted (section 809P),
c
contain rules for attributing transfers from mixed funds to particular kinds of income and capital (sections 809Q to 809S),
d
contain supplementary provision for certain cases (sections 809T and 809U), and
e
treat income or chargeable gains as not remitted to the United Kingdom in certain cases (sections F3809UA to 809Z6).
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)