[832 Relevant foreign income charged on remittance basis]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[832  Relevant foreign income charged on remittance basis]

[(1)     This section applies to an individual's relevant foreign income for a tax year (“the relevant foreign income”) if section 809B, 809D or 809E of ITA 2007 (remittance

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