Section 829 Overview of Part 8
|
|
 |
£8.04 on Kindle |
 |
£20 eBook download |
This Part provides for—
[(a) the charging of relevant foreign income of a person to whom section 809B, 809D or 809E of ITA 2007 applies (remittance basis),]1
(b) certain deductions in calculating relevant foreign income where that basis does not apply (see Chapter 3), and
(c) relief where a person is prevented from transferring income to the United Kingdom (see Chapter 4).
Amendments
1 Para (a) substituted by Finance Act 2008 section 25 and Schedule 7 Part 1 para 50 for 2008-09 and later tax years.
|
|
