SCHEDULES
SCHEDULE 27U.K.Remittance basis
Part 1U.K.Amendments of ITA 2007
5U.K.In section 809H (claim for remittance basis by long-term UK resident: charge), after subsection (5) insert—
“(5A)The references to income tax in subsection (5) do not include income tax under section 424 (gift aid).”