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Income Tax (Trading and Other Income) Act 2005

Chapter 3 Relevant foreign income charged on arising basis: deductions and reliefs

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Section 838 Expenses attributable to collection or payment of relevant foreign income
Section 839 Annual payments payable out of relevant foreign income
Section 840 Relief for backdated pensions charged on the arising basis
Section 840A Claims under section 840

Part 8 Foreign income: special rules
Chapter 3 Relevant foreign income charged on arising basis: deductions and reliefs

Chapter 3 Relevant foreign income charged on arising basis: deductions and reliefs

From legislation.gov.uk

Contents

Section 838 Expenses attributable to collection or payment of relevant foreign income
Section 839 Annual payments payable out of relevant foreign income
Section 840 Relief for backdated pensions charged on the arising basis
Section 840A Claims under section 840