75U.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),”.
75U.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),”.