Finance Act 2013

This section has no associated Explanatory Notes

91(1)Chapter 2 of Part 13 of ITA 2007 (transfer of assets abroad) is amended as follows in consequence of the amendment made by the preceding paragraph.U.K.

(2)In section 726 (non-UK domiciled individuals to whom remittance basis applies), after subsection (4) insert—

(5)In the application of section 832 of ITTOIA 2005 to the foreign deemed income, subsection (2) of that section has effect with the omission of paragraph (b).

(3)In section 730 (non-UK domiciled individuals to whom remittance basis applies), after subsection (4) insert—

(5)In the application of section 832 of ITTOIA 2005 to the foreign deemed income, subsection (2) of that section has effect with the omission of paragraph (b).

(4)In section 735 (non-UK domiciled individuals to whom remittance basis applies), after subsection (4) insert—

(5)In the application of section 832 of ITTOIA 2005 to the foreign deemed income, subsection (2) of that section has effect with the omission of paragraph (b).