Section 829 | Overview of Part 8

This Part provides for—

(a)the charging of relevant foreign income of a person to whom section 809B, 809D or 809E of ITA 2007 applies (remittance basis),^F1

(b)certain deductions in calculating relevant foreign income where that basis does not apply (see Chapter 3), and

(c)relief where a person is prevented from transferring income to the United Kingdom (see Chapter 4).