Section 809U | Deemed income or gains not to be regarded as remitted before time when they are treated as arising or accruing

Where—

(a)income or foreign chargeable gains are treated as arising or accruing, and

(b)by virtue of anything done in relation to anything regarded as deriving from the income or chargeable gains, the income or chargeable gains would otherwise be regarded as remitted to the United Kingdom before the time when they are treated as arising or accruing,

treat the income or chargeable gains as remitted to the United Kingdom at that time.