SCHEDULES

SCHEDULE 7Remittance basis

Part 1Main provisions

Transitional provision

85

1

In section 809E(3)(b) of ITA 2007, the reference to a tax year for which section 809B, 809D or 809E of that Act applies to an individual includes a tax year (not later than the tax year 2007-08) in which the individual—

a

was UK resident, but

b

was not domiciled in the United Kingdom or was not ordinarily UK resident.

2

In relation to such a tax year, the reference there to the individual's foreign income and gains includes the individual's relevant foreign income if (and only if)—

a

the individual made a claim under section 831 of ITTOIA 2005 for the year, or

b

section 65(5) of ICTA (or any earlier superseded enactment corresponding to that provision) applied in relation to the individual for the year.