Part 14 U.K. Income tax liability: miscellaneous rules

[F1 Chapter 1A U.K. Exemption for persons not domiciled in United Kingdom

Textual Amendments

F1 Pt. 14 Ch. 1A inserted (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2009 (c. 10), s. 52(1)

828D Interpretation of Chapter U.K.

(1) This section applies for the purposes of this Chapter.

(2) “Employed” and “employment” have the same meaning as in the employment income Parts of ITEPA 2003: see Chapter 1 of Part 2 of that Act.

(3) “Foreign income and gains”, in relation to an individual, means what would be the individual's foreign income and gains for the purposes of Chapter A1 of this Part if section 809B applied to the individual (see section 809Z7(2)).

(4) “Foreign tax” means any tax chargeable under the law of a territory outside the United Kingdom.

(5) “Relevant foreign earnings”, in relation to an individual, means what would be the individual's relevant foreign earnings for the purposes of Chapter A1 of this Part if section 809B applied to the individual (see section 809Z7(3)).]