SCHEDULES

SCHEDULE 7 Remittance basis

Part 2 Non-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),”.