Section 809F — Finance Act 2008: Effect on what is chargeable

Effect on what is chargeable 809F 1 This section applies if section 809B, 809D or 809E applies to an individual for a tax year.

2 The individual's relevant foreign earnings for that year are charged in accordance with section 22 or 26 of ITEPA 2003.

3 The individual's relevant foreign income for that year is charged in accordance with section 832 of ITTOIA 2005.

4 If the individual is not domiciled in the United Kingdom in that year, the individual's foreign chargeable gains for that year are charged in accordance with section 12 of TCGA 1992.

5 For the effect on amounts which count as employment income of the individual under certain provisions of Part 7 of ITEPA 2003 (employment-related securities), see Chapter 5A of Part 2 of that Act.

6 Nothing in this section applies in relation to nominated income or chargeable gains (see section 809H).