Finance Act 2009

This section has no associated Explanatory Notes

6(1)Section 809L (meaning of “remitted to the United Kingdom”) is amended as follows.U.K.

(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 ”.