[809D Application of remittance basis without claim where unremitted foreign income and gains under £2,000]
Income Tax Act 2007 (2007 c 3) | Legislation

[809D  Application of remittance basis without claim where unremitted foreign income and gains under £2,000]

[(1)     This section applies to an individual for a tax year if—

(a)     the individual is UK resident [for that year],

(b)     the individual is not domiciled in the United

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