http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/27

SCHEDULES

SCHEDULE 27Remittance basis

Part 1Amendments of ITA 2007

6

1

Section 809L (meaning of “remitted to the United Kingdom”) is amended as follows.

2

Omit subsection (8).

3

In subsection (9), for “income or chargeable gains are used in respect of a debt include cases where income or chargeable gains are” substitute “ property (including income or chargeable gains) is used in respect of a debt include cases where the property is ”.