http://www.legislation.gov.uk/ukpga/2007/3/section/809Z2/2011-10-13Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-08-13Expert Participation2011-10-13
Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29 192 193s. 211(2)art. 2(h)
Part 14Income tax liability: miscellaneous rulesChapter A1<Addition ChangeId="key-3c7dd0ba1b37a7977a79cace5dd20e2d-1495462011583" CommentaryRef="key-3c7dd0ba1b37a7977a79cace5dd20e2d">Remittance basis</Addition><Emphasis><Addition ChangeId="key-3c7dd0ba1b37a7977a79cace5dd20e2d-1495462011583" CommentaryRef="key-3c7dd0ba1b37a7977a79cace5dd20e2d">Remittance of income and gains: property treated as not remitted</Addition></Emphasis><Addition ChangeId="key-3c7dd0ba1b37a7977a79cace5dd20e2d-1495462011583" CommentaryRef="key-3c7dd0ba1b37a7977a79cace5dd20e2d">Personal use rule</Addition>809Z21Clothing, footwear, jewellery or watches meet the personal use rule if they—aare property of a relevant person, andbare for the personal use of a relevant individual.2In this section—a“relevant person” has the meaning given by section 809M, andb“relevant individual” means an individual who is a relevant person by virtue of section 809M(2)(a), (b), (c) or (d)
(the individual with income or gains, or a husband, wife, civil partner, child or grandchild).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)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)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)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)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))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)