Section 832B — Finance Act 2008: Section 832: deductions from remitted income

Section 832: deductions from remitted income 832B 1 The only case in which deductions are allowed from the income mentioned in section 832(2) is where the income is from a trade, profession or vocation carried on outside the United Kingdom.

2 In that case the same deductions are allowed as are allowed under the Income Tax Acts where the trade, profession or vocation is carried on in the United Kingdom.