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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

Remittance basis
Income treated as remitted: repayment of UK-linked debts

Section 833 | Income treated as remitted: repayment of UK-linked debts

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed