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Income Tax (Trading and Other Income) Act 2005 section 628C
Foreign income arising before, but remitted on or after, 6 April 2017
Section 628C deals with how the remittance basis rules apply to certain trust income that arose during the years 2008-09 to 2016-17 but was not remitted to the UK until on or after 6 April 2017, and in particular excludes settlement trustees from the definition of "relevant person" for these purposes.
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