Section 809K | Sections 809L to 809Z6: introduction ^F1

(1)Sections 809L to 809Z6 apply for the purposes of—

(a)this Chapter,

(b)sections 22 and 26 of ITEPA 2003 (relevant foreign earnings charged on remittance basis),

(c)Chapter 5B of Part 2 of that Act (taxable specific income from employment-related securities etc: internationally mobile employees),^F2

(ca)sections 554Z9 to 554Z11 of that Act (employment income provided through third parties charged on remittance basis),^F3

(d)section 832 of ITTOIA 2005 (relevant foreign income charged on remittance basis), and

(e)Schedule 1 to TCGA 1992 (UK resident individuals not domiciled in UK).^F4

(2)Those sections—

(a)explain what is meant by income or chargeable gains being “remitted to the United Kingdom” (sections 809L to 809O),

(b)provide for the calculation of the amount remitted (section 809P),

(c)contain rules for attributing transfers from mixed funds to particular kinds of income and capital (sections 809Q to 809S),

(d)contain supplementary provision for certain cases (sections 809T and 809U), and

(e)treat income or chargeable gains as not remitted to the United Kingdom in certain cases (sections 809UA to 809Z6).^F5