Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. Remittance basis

Part 1 U.K. Main provisions

Minor and consequential amendments U.K.

75 U.K. In section 2(14) (overview of Act), before paragraph (a) insert—

“(za) an alternative basis for charge (the remittance basis) for certain income and gains of certain individuals (Chapter A1),”.