Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 27 U.K. Remittance basis

Part 1 U.K. Amendments of ITA 2007

11 (1) Section 809Z5 (notional remitted amount) is amended as follows. U.K.

(2) In subsection (1), omit “of income”.

(3) Omit subsections (2) and (3).