Part 1 Amendments of ITA 2007

SCHEDULE 27 Remittance Basis

Section 51

Part 1 Amendments of ITA 2007

1

Chapter A1 of Part 14 of ITA 2007 (remittance basis) is amended as follows.

2

In section 809C (claim for remittance basis by long-term UK resident: nomination of foreign income and gains to which section 809H(2) is to apply), after subsection (5) insert—

“(5A)     The references to income tax in subsection (5) do not include income tax under section 424 (gift aid).â€

3

(1)     Section 809D (application of remittance basis without claim where unremitted foreign income and gains under £2,000) is amended as follows.

(2)     In subsection (1), insert at the end (not as part of paragraph (c))—

“unless condition A or condition B is met.â€

(3)     After that subsection insert—

“(1A)     Condition A is that the individual is not domiciled in the United Kingdom in that year and conditions A to F in section 828B are

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