Part 14Income tax liability: miscellaneous rules
C1C2C3C4F1Chapter 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))
Interpretation of Chapter
809Z7Interpretation of Chapter
1
This section applies for the purposes of this Chapter.
2
An individual's “foreign income and gains” for a tax year are—
a
the individual's relevant foreign earnings for that year,
b
the individual's foreign specific employment income for that year,
c
the individual's relevant foreign income for that year, and
d
if the individual is not domiciled in the United Kingdom in that year, the individual's foreign chargeable gains for that year.
3
An individual's “relevant foreign earnings” for a tax year are—
a
if the individual is ordinarily UK resident in that year, the individual's chargeable overseas earnings for that year, and
b
otherwise, the individual's general earnings within section 26(1) of ITEPA 2003 for that year (non-UK earnings).
4
An individual's “foreign specific employment income” for a tax year is such of the individual's specific employment income for that year as is foreign securities income for the purposes of section 41A of ITEPA 2003.
5
An individual's “foreign chargeable gains” for a tax year are the foreign chargeable gains (within the meaning of section 12(4) of TCGA 1992) accruing to the individual in that year.
6
In subsection (3)(a) “chargeable overseas earnings” has the same meaning as in section 22 of ITEPA 2003 (see section 23 of that Act).
7
“The Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.
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)