[809L Meaning of “remitted to the United Kingdom”]
Income Tax Act 2007 (2007 c 3) | Legislation

[Remittance of income and gains: meaning of “remitted to the United Kingdom”]

[809L  Meaning of “remitted to the United Kingdom”]

[(1)     An individual's income is, or chargeable gains are, “remitted to the United Kingdom” if—

(a)     conditions A and B are met,

(b)     condition C is met, or

(c)     condition D is met.

(2)     Condition A is that—

(a)     money or other property is brought to, or received or used in, the United Kingdom by or for the benefit of a relevant person, or

(b)     a service is provided in the United Kingdom to or for the benefit of a relevant person.

(3)     Condition B is that—

(a)     the property, service or consideration for the service is (wholly

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Direct discrimination

Direct discriminationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an

LEXISNEXIS

Negligent misstatement—defences and remedies

Negligent misstatement—defences and remediesThere are a number of ways in which liability for negligent misstatement may be avoided and/or limited. For details on founding a claim of negligent misstatement, see Practice Note: Negligent misstatement—founding a claim.For guidance generally on clauses

LEXISNEXIS

Escrow accounts and escrow agreements

Escrow accounts and escrow agreementsThis Practice Note examines why parties involved in a construction project may enter into an escrow agreement (or escrow deed) to set up an escrow account. It looks at the benefits of paying funds into escrow, how an escrow account operates and the provisions

LEXISNEXIS

No deal Brexit—jurisdiction (UK and the Lugano Convention) [Archived]

No deal Brexit—jurisdiction (UK and the Lugano Convention) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note has been produced in partnership with Guy Pendell, Liz Williams and Kushal Gandhi of CMS.This Practice Note covers the situation where the UK