[832A Section 832: temporary non-residents]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[832A  Section 832: temporary non-residents]

[(1)     This section applies if an individual is temporarily non-resident.

(2)     Treat any of the individual's relevant foreign income within subsection (3) that is remitted to the United Kingdom in the temporary period of non-residence as remitted to the United Kingdom in the period of return.

(3)     Relevant foreign

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