[119B Section 119A: [unchargeable, and unremitted chargeable, foreign securities income]]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[119B  Section 119A: [unchargeable, and unremitted chargeable, foreign securities income]]

[(1)     For the purposes of section 119A reduce the amount that counts as employment income by so much of that amount (if any) as is[—

(a)     unchargeable foreign securities income, or

(b)     unremitted chargeable foreign securities income].

[(1A)     In this section “unchargeable foreign securities income” means unchargeable foreign securities income for

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