Income Tax Act 2007 (c. 3)

Part 14 U.K. Income tax liability: miscellaneous rules

[F1 Chapter A1 U.K. Remittance basis

Textual Amendments

F1 Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)

Modifications etc. (not altering text)

C1 No commentary item could be found for this reference key-b5c85c5c86db98b959e5afcecbd540f6Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41A(8) (as inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)

C2 Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41A(8) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)

C3 Pt. 14 Ch. A1 modified by 1988 c. 1, s. 762ZB(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)

C4 Pt. 14 Ch. A1 modified by 1992 c. 12, s. 87B(3) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 115 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 108 (with Sch. 7 paras. 116-119))

C5 Pt. 14 Ch. A1 modified (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 19(3)

C6 Pt. 14 Ch. A1 modified by 2003 c. 1, s. 41F(8) (as substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47 (with Sch. 9 para. 48))

C7 Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643F(4) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))

C8 Pt. 14 Ch. A1 modified by 2005 c. 5, s. 643N(3)(4) (as inserted (with effect for the tax year 2018-19 and subsequent years) by Finance Act 2018 (c. 3), Sch. 10 paras. 11, 21(1) (with Sch. 11 para. 22))

Remittance of income and gains: introduction U.K.

809K Sections 809L to 809Z6: introduction U.K.

(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),

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

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

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

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

(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 [F5 809UA] to 809Z6).]

Textual Amendments

F2 S. 809K(1)(c) substituted (6.4.2015) by Finance Act 2014 (c. 26), Sch. 9 paras. 29, 47 (with Sch. 9 para. 48)

F3 S. 809K(1)(ca) inserted (19.7.2011) (with effect in accordance with Sch . 2 para. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 42

F4 S. 809K(1)(e) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 104

F5 Word in s. 809K(2)(e) substituted (with effect in accordance with s. 21(5) of the amending Act) by Finance Act 2013 (c. 29), s. 21(2)