[809I Remittance basis charge: income and gains treated as remitted]
Income Tax Act 2007 (2007 c 3) | Legislation

[809I  Remittance basis charge: income and gains treated as remitted]

[(1)     This section applies if—

(a)     any of an individual's nominated income and gains is remitted to the United Kingdom in a tax year, . . .

(b)     any of the individual's remittance basis income and gains has not been remitted to the United Kingdom in or before that year[, and

(c)     the £10 test is met for that year].

(2)     Income tax and capital gains tax are charged, for that year

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