[809Z7 ][Meaning of “foreign income and gains” etc]
Income Tax Act 2007 (2007 c 3) | Legislation

[Interpretation of Chapter]

[809Z7  ][Meaning of “foreign income and gains” etc]

[(1)     This section applies for the purposes of this Chapter.

(2)     An individual's “foreign income and gains” for a tax year are—

(a)     the individual's relevant foreign earnings for that year,

(b)     the individual's foreign specific employment income for that year,

(c)     the individual's relevant foreign income for that year, and

(d)     . . . the individual's foreign chargeable gains for that year.

(3)

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