Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 27 U.K. Remittance basis

Part 1 U.K. Amendments of ITA 2007

10 (1) Section 809X (property which is exempt property) is amended as follows. U.K.

(2) In subsection (4), omit “that derive from relevant foreign income”.

(3) In subsection (5), omit “of any description that derives from relevant foreign income”.