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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Remittance basis

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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

Income Tax (Trading and Other Income) Act 2005
Remittance basis

Section 831 | Claims for relevant foreign income to be charged on the remittance basis

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 831 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 52

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