[809K Sections 809L to 809Z6: introduction]

[Remittance of income and gains: introduction]

[809K  Sections 809L to 809Z6: introduction]

[(1)     Sections 809L to 809Z6 apply for the purposes of—

(a)     this Chapter,

(b)     sections 22 and 26 of ITEPA 2003 (relevant foreign earnings charged on remittance basis),

[(c)     Chapter 5B of

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