Section 832B Section 832: deductions from remitted income
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Amendments
Section 832B effectively inserted by Finance Act 2008 Section 25 and Schedule 7 para 53 for 2008-09 and later tax years.
(1) The only case in which deductions are allowed from the income mentioned in section 832(2) is where the income is from a trade, profession or vocation carried on outside the United Kingdom.
(2) In that case the same deductions are allowed as are allowed under the Income Tax Acts where the trade, profession or vocation is carried on in the United Kingdom.
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