830 Meaning of “relevant foreign income”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

830  Meaning of “relevant foreign income”

(1)     In this Act “relevant foreign income” means income [which—

(a)     arises from a source outside the United Kingdom, and

(b)     is chargeable under any of the provisions specified in subsection (2) (or would be so chargeable if section 832 did not apply to it)].

(2)     The provisions are—

(a)     Chapter 2 of Part 2 (trade profits),

(b)     Chapter 17 of Part 2 (adjustment income),

(c)     Chapter 3 of Part 3 (profits of property business),

(d)     . . .

(e)     Chapter 2 of Part 4 (interest),

(f)     Chapter 4 of Part 4 (dividends from non-UK resident companies),

(g)     Chapter 7 of Part 4 (purchased life annuity payments),

(h)

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