[809P Section 809L: amount remitted]
Income Tax Act 2007 (2007 c 3) | Legislation

[Remittance of income and gains: amount remitted]

[809P  Section 809L: amount remitted]

[(1)     The amount of income or chargeable gains remitted to the United Kingdom is to be determined as follows.

(2)     If the property, service or consideration is the income or chargeable gains, the amount remitted is equal to the amount of the income or chargeable gains.

(3)     If the property, service or consideration derives from the income or chargeable gains, the amount remitted is equal to the amount of income or chargeable gains from which the property, service or consideration derives.

(4)     If the income or chargeable gains are used as mentioned in section 809L(3)(c), the amount remitted is equal to the amount of income or chargeable gains used; but this is subject to subsection (10).

(5)

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