Relevant foreign income
51(1)Section 830 (meaning of “relevant foreign income”) is amended as follows.
(2)In subsection (1), for the words from “which” to the end substitute “which—
(a)arises from a source outside the United Kingdom, and
(b)is chargeable under any of the provisions specified in subsection (2) (or would be so chargeable if section 832 did not apply to it).”
(3)In subsection (2), omit paragraph (d).