[726 Non-UK domiciled individuals to whom remittance basis applies]
Income Tax Act 2007 (2007 c 3) | Legislation

[726  Non-UK domiciled individuals to whom remittance basis applies]

[[(1)     This section applies in relation to income treated under section 721 as arising to an individual in a tax year (“the deemed income”) if section 809B, 809D or 809E (remittance basis) applies to the individual for that year.]

(2)     For the purposes of this section the deemed income is “foreign” if (and to [the corresponding extent] that) the income mentioned in section 721(2) would be relevant foreign income if it

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