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),