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Income Tax Act 2007
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Changes over time for: Section 809V
Version Superseded: 15/03/2018
Alternative versions:
- 21/07/2008- Amendment
- 17/07/2012- Amendment
- 08/07/2015
Point in time - 15/03/2018- Amendment
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Point in time view as at 08/07/2015. This version of this provision has been superseded.
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[F1[F2809VMoney paid to the CommissionersU.K.
This section has no associated Explanatory Notes
(1)Subsection (2) applies to income or chargeable gains of an individual if—
(a)the income or gains would (but for subsection (2)) be regarded as remitted to the United Kingdom by virtue of the bringing of money to the United Kingdom,
(b)the money is brought to the United Kingdom by way of one or more direct payments to the Commissioners, and
(c)the payments are made in relation to a tax year to which section 809H applies as regards the individual.
(2)The income or chargeable gains are to be treated as not remitted to the United Kingdom to the extent that the payments do not exceed the applicable amount (as defined in section 809H).
(3)Subsection (2) does not apply to payments if or to the extent that they are repaid by the Commissioners.]]
Textual Amendments
F1Pt. 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)
F2S. 809V substituted (17.7.2012) (with effect in accordance with Sch. 12 para. 5 of the amending Act) by Finance Act 2012 (c. 14), Sch. 12 para. 4
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