24 Increased remittance basis charge
Finance Act 2015 (2015 c 11) | Legislation

24  Increased remittance basis charge

(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)—

(a)     in subsection (1)(b), after “meets” insert “the 17-year residence test,”;

(b)

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