SCHEDULES

SCHEDULE 27U.K.Remittance basis

Part 1U.K.Amendments of ITA 2007

9(1)Section 809T (foreign chargeable gains accruing on disposals made other than for full consideration) is amended as follows.U.K.

(2)In subsection (1)(b), after “amount” insert “ at least ”.

(3)In the heading, for “other” substitute otherwise.