21 Payments on account
Finance Act 2013 (2013 c 29) | Legislation

21  Payments on account

(1)     ITA 2007 is amended as follows.

(2)     In section 809K (sections 809L to 809Z6: introduction), in subsection (2)(e), for “809V” substitute “809UA”.

(3)     Before section 809V (but after the italic heading) insert—

“809UA Money used for payments on account

(1)     Subsection (2) applies to income or chargeable gains of an individual if—

(a)     the income or gains would (but for subsection (2)) be regarded as remitted to the United Kingdom by virtue of the bringing of money to the United Kingdom,

(b)     the money is brought to the United Kingdom by way of direct payments to

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