SCHEDULES
SCHEDULE 7Remittance basis
Part 2Non-resident companies and trusts etc
Transfers of securities: accrued income profits
156
In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign income”)—
a
omit the “and” at the end of paragraph (f), and
b
at the end of paragraph (g) insert—
h
section 670A of ITA 2007 (accrued income profits),