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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Remittance basis

  • Section 831 Claims for relevant foreign income to be charged on the remittance basis
  • Section 832 Relevant foreign income charged on remittance basis
  • Section 832A Section 832: temporary non-residents
  • Section 832B Section 832: deductions from remitted income
  • Section 833 Income treated as remitted: repayment of UK-linked debts
  • Section 834 Arrangements treated as repayment of UK-linked debts
  1. Chapter 2 Relevant foreign income charged on remittance basis
  2. Crossheading Remittance basis

Crossheading Remittance basis

From legislation.gov.uk

Contents

  1. Section 831 Claims for relevant foreign income to be charged on the remittance basis
  2. Section 832 Relevant foreign income charged on remittance basis
  3. Section 832A Section 832: temporary non-residents
  4. Section 832B Section 832: deductions from remitted income
  5. Section 833 Income treated as remitted: repayment of UK-linked debts
  6. Section 834 Arrangements treated as repayment of UK-linked debts
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