Part 14Income tax liability: miscellaneous rules

F1Chapter A1Remittance basis

Effect of section 809B, 809D or 809E applying

809FEffect on what is chargeable

(1)

This section applies if section 809B, 809D or 809E applies to an individual for a tax year.

(2)

The individual's relevant foreign earnings for that year are charged in accordance with section 22 or 26 of ITEPA 2003.

(3)

The individual's relevant foreign income for that year is charged in accordance with section 832 of ITTOIA 2005.

(4)

F2The individual's foreign chargeable gains for that year are charged in accordance with F3paragraph 1 of Schedule 1 to TCGA 1992.

(5)

For the effect on amounts which count as employment income of the individual under certain provisions of Part 7 of ITEPA 2003 (employment-related securities), see Chapter 5A of Part 2 of that Act.

F4(5A)

For the effect on amounts which count as employment income under Chapter 2 of Part 7A of ITEPA 2003, see sections 554Z9 to 554Z11 of that Act.

(6)

Nothing in this section applies in relation to nominated income or chargeable gains (see section 809H).