Income Tax Act 2007 section 828D

Interpretation of Chapter

Section 828D defines key terms used throughout Chapter 1A, which deals with the tax treatment of individuals who have recently arrived in the UK.

• "Employed" and "employment" carry the same meaning as in the employment income provisions of ITEPA 2003, ensuring consistency across tax legislation.
• "Foreign income and gains" means the income and gains an individual would have been eligible for under the remittance basis rules, as if the remittance basis applied to them.
• "Foreign tax" simply means any tax charged under the law of a territory outside the United Kingdom.
• "Relevant foreign earnings" refers to the overseas earnings an individual would have been eligible for under the remittance basis rules, as if the remittance basis applied to them.