Part 14Income tax liability: miscellaneous rules
F1Chapter A1Remittance basis
Exempt property relief
809Z5Notional remitted amount
(1)
The “notional remitted amount”, in relation to property, is the amount F2... that would be taken to be remitted to the United Kingdom in relation to the property (if section 809X did not apply in relation to the property).
F3(2)
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F3(3)
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