[809H Claim for remittance basis by long-term UK resident: charge]
Income Tax Act 2007 (2007 c 3) | Legislation

[809H  Claim for remittance basis by long-term UK resident: charge]

[(1)     This section applies if—

(a)     section 809B (claim for remittance basis to apply) applies to an individual for a tax year (“the relevant tax year”),

(b)     the individual is aged 18 or over in the relevant tax year, and

[(c)     the individual meets [. . .] the 12-year residence test or the 7-year residence test for the relevant tax year].

[(1A)     See section [809C. . ., (1A)] and (1B) for when an individual meets [. . .] the 12-year residence test or the 7-year residence test for a tax year.]

(2)     Income tax is charged on nominated income, and capital gains tax is charged on nominated chargeable gains,

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