SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
51Relevant foreign income
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).