[809UA Money used for payments on account]
Income Tax Act 2007 (2007 c 3) | Legislation

[Relief for money used to pay tax etc]

[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 the Commissioners on account of income tax,

(c)

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