Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. Remittance basis

Part 2 U.K. Non-resident companies and trusts etc

Offshore income gains U.K.

96 U.K. In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign income”), after paragraph (a) insert—

“(aa) section 762ZB(2) of ICTA (offshore income gains),”.