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),

(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).