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Finance Act 2008

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This is the original version (as it was originally enacted).

Relevant foreign income

51(1)Section 830 (meaning of “relevant foreign income”) is amended as follows.

(2)In subsection (1), for the words from “which” to the end substitute which—

(a)arises from a source outside the United Kingdom, and

(b)is chargeable under any of the provisions specified in subsection (2) (or would be so chargeable if section 832 did not apply to it).

(3)In subsection (2), omit paragraph (d).

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