9ZA

If—

a

section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the taxpayer for the year of return, and

b

the taxpayer is not domiciled in the United Kingdom in that year,

any foreign chargeable gains falling within subsection (2)(a) which were remitted in an intervening year are treated as remitted in the year of return.

For this purpose “foreign chargeable gains” has the meaning given by section 12(4).