[809VO Investments made from mixed funds]
Income Tax Act 2007 (2007 c 3) | Legislation

[809VO  Investments made from mixed funds]

[(1)     This section applies if—

(a)     but for section 809VA(2), income or gains would have been remitted to the United Kingdom by virtue of a relevant event, and

(b)     section 809Q (transfers from mixed funds) would have applied in determining the amount that would have been so remitted.

(2)     The relevant event counts as an offshore transfer for the purposes of section 809R(4).

(3)     The holding

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