[F1643NPerson liable under section 643J or 643L and remittance basis appliesU.K.
(1)This section applies in relation to income if—
(a)the income is treated as arising to an individual for a tax year—
(i)by section 643J(3) and (4) where section 643J(3) applies because of section 643J(2), or
(ii)by section 643L, and
(b)section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the individual for that year.
(2)The income is treated as relevant foreign income of the individual.
(3)For the purposes of Chapter A1 of Part 14 of ITA 2007 (remittance basis) treat the onward payment, or (as the case may be) the part of it whose amount or value is equal to the amount of the income, as deriving from the income.
(4)In the application of section 832 in relation to the income, subsection (2) of that section has effect with the omission of its paragraph (b).]
Textual Amendments
F1Ss. 643A-643N and cross-heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 11 (with Sch. 10 para. 22)