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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 834 | Arrangements treated as repayment of UK-linked debts

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 833-837 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. 54

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