SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
85Transitional provision
1
In section 809E(3)(b) of ITA 2007, the reference to a tax year for which section 809B, 809D or 809E of that Act applies to an individual includes a tax year (not later than the tax year 2007-08) in which the individual—
a
was UK resident, but
b
was not domiciled in the United Kingdom or was not ordinarily UK resident.
2
In relation to such a tax year, the reference there to the individual’s foreign income and gains includes the individual’s relevant foreign income if (and only if)—
a
the individual made a claim under section 831 of ITTOIA 2005 for the year, or
b
section 65(5) of ICTA (or any earlier superseded enactment corresponding to that provision) applied in relation to the individual for the year.