Offshore income gains
96In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign income”), after paragraph (a) insert—
“(aa)section 762ZB(2) of ICTA (offshore income gains),”.
96In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign income”), after paragraph (a) insert—
“(aa)section 762ZB(2) of ICTA (offshore income gains),”.