[670A Individuals to whom remittance basis applies]
Income Tax Act 2007 (2007 c 3) | Legislation

[Individuals to whom remittance basis applies]

[670A  Individuals to whom remittance basis applies]

[(1)     This section applies if—

(a)     accrued income profits are made by an individual as a result of a transfer of foreign securities, and

(b)     section 809B, 809D

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