[809YC Effect of disapplying section 809Y]
Income Tax Act 2007 (2007 c 3) | Legislation

[809YC  Effect of disapplying section 809Y]

[(1)     This section has effect if section 809Y(1) does not apply to property by virtue of section 809YA.

(2)     The income and gains treated under section 809X as not remitted to the United Kingdom continue to be treated after the sale as not remitted to the United Kingdom even though the property has ceased to be exempt property.

(3)

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