Part 4 Nominated Income
Finance Act 2012 (2012 c 14) | Legislation

Part 4 Nominated Income

Disapplication of ordering rules

20

(1)     Section 809I of ITA 2007 (remittance basis charge: income and gains treated as remitted) is amended as follows.

(2)     In subsection (1)—

(a)     omit “and†at the end of paragraph (a), and

(b)     at the end of paragraph (b) insert

“, and

(c)

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