SCHEDULES
SCHEDULE 7Remittance basis
Part 2Non-resident companies and trusts etc
Transfers of securities: accrued income profits
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In section 617 of ITA 2007 (accrued income profits: income charged), after subsection (6) insert—
7
Subsection (1) is subject to section 832 of ITTOIA 2005 (relevant foreign income charged on remittance basis).