Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 7 Remittance basis

Part 1 Main provisions

Relevant foreign income

50 In section 829 (overview of Part 8), for paragraph (a) substitute—

“(a) the charging of relevant foreign income of a person to whom section 809B, 809D or 809E of ITA 2007 applies (remittance basis),”.