Finance Act 2008
Sections and provisions with full text and the judgments that cite each one.
Section 809Z6 — Exempt property: other interpretation
Exempt property: other interpretation 809Z6 1 This section applies for the purposes of sections 809X to 809Z5. 2 “ Property ” does not include money. 3 In subsection (2) “ money ” includes— a a…
Section 809Z7 — Interpretation of Chapter
Interpretation of Chapter 809Z7 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…
Section 809A — Overview of Chapter
Overview of Chapter 809A This Chapter provides for an alternative basis of charge in the case of individuals who are not domiciled in the United Kingdom or are not ordinarily UK resident.
Section 809ZA — Plant and machinery leases: capital receipts to be treated as income
Plant and machinery leases: capital receipts to be treated as income 809ZA 1 This section applies if— a there is an unconditional obligation, under a lease of plant or machinery or a relevant…
Section 809B — Claim for remittance basis to apply
Claim for remittance basis to apply 809B 1 This section applies to an individual for a tax year if the individual— a is UK resident in that year, b is not domiciled in the United Kingdom in that year…
Section 809ZB — Section 809ZA: interpretation
Section 809ZA: interpretation 809ZB 1 The expressions used in section 809ZA and this section are to be interpreted as follows. 2 “ Capital payment ” means any payment except one which, if made to the…
Section 809C — Claim for remittance basis by long-term UK resident: nomination of foreign income and gains to which section 809H(2) is to apply
Claim for remittance basis by long-term UK resident: nomination of foreign income and gains to which section 809H(2) is to apply 809C 1 This section applies to an individual for a tax year if the…
Section 809ZC — Section 809ZA: lease of plant and machinery and other property
Section 809ZA: lease of plant and machinery and other property 809ZC 1 This section applies if section 809ZA applies in relation to a lease of plant or machinery and other property (see section…
Section 809D — Application of remittance basis without claim where unremitted foreign income and gains under £2,000
Application of remittance basis without claim where unremitted foreign income and gains under £2,000 809D 1 This section applies to an individual for a tax year if— a the individual is UK resident in…
Section 809ZD — Section 809ZA: expectation that relevant capital payment will not be paid
Section 809ZA: expectation that relevant capital payment will not be paid 809ZD 1 This section applies for income tax purposes if— a section 809ZA applies by virtue of subsection (1)(a) of that…
Section 809E — Application of remittance basis without claim: other cases
Application of remittance basis without claim: other cases 809E 1 This section applies to an individual for a tax year if— a the individual is UK resident in that year, b the individual is not…
Section 809F — 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…
Section 809G — Claim for remittance basis: effect on allowances etc
Claim for remittance basis: effect on allowances etc 809G 1 This section applies if section 809B (claim for remittance basis to apply) applies to an individual for a tax year. 2 For that year, the…
Section 809H — Claim for remittance basis by long-term UK resident: charge
Claim for remittance basis by long-term UK resident: charge 809H 1 This section applies if— a section 809B (claim for remittance basis to apply) applies to an individual for a tax year (“the relevant…
Section 809I — Remittance basis charge: income and gains treated as remitted
Remittance basis charge: income and gains treated as remitted 809I 1 This section applies if— a any of an individual's nominated income and gains is remitted to the United Kingdom in a tax year, and…
Section 809J — Section 809I: order of remittances
Section 809I: order of remittances 809J 1 If section 809I applies, the following steps are to be taken for the purpose of determining the income or gains treated in a tax year (“the relevant tax…
Section 809K — Sections 809L to 809Z6: introduction
Sections 809L to 809Z6: introduction 809K 1 Sections 809L to 809Z6 apply for the purposes of— a this Chapter, b sections 22 and 26 of ITEPA 2003 (relevant foreign earnings charged on remittance…
Section 809L — Meaning of “remitted to the United Kingdom”
Meaning of “remitted to the United Kingdom” 809L 1 An individual's income is, or chargeable gains are, “remitted to the United Kingdom” if— a conditions A and B are met, b condition C is met, or c…
Section 809M — Meaning of “relevant person”
Meaning of “relevant person” 809M 1 This section applies for the purposes of sections 809L, 809N and 809O. 2 A “ relevant person ” is— a the individual, b the individual's husband or wife, c the…
Section 809N — Section 809L: gift recipients, qualifying property and enjoyment
Section 809L: gift recipients, qualifying property and enjoyment 809N 1 This section applies for the purposes of determining whether or not income or chargeable gains of an individual are remitted to…
Section 809O — Section 809L: dealings where there is a connected operation
Section 809L: dealings where there is a connected operation 809O 1 This section applies for the purposes of determining whether or not income or chargeable gains of an individual are remitted to the…
Section 809P — Section 809L: amount remitted
Section 809L: amount remitted 809P 1 The amount of income or chargeable gains remitted to the United Kingdom is to be determined as follows. 2 If the property, service or consideration is the income…
Section 809Q — Sections 809L and 809P: transfers from mixed funds
Sections 809L and 809P: transfers from mixed funds 809Q 1 This section applies for the purposes mentioned in subsection (2) where condition A in section 809L is met and— a the property or…
Section 809R — Section 809Q: composition of mixed fund
Section 809Q: composition of mixed fund 809R 1 This section applies for the purposes of step 1 of section 809Q(3) (composition of mixed fund). 2 Treat property which derives wholly or in part (and…
Section 809S — Section 809Q: anti-avoidance
Section 809Q: anti-avoidance 809S 1 This section applies if, by reason of an arrangement the main purpose (or one of the main purposes) of which is to secure an income tax advantage or capital gains…
Section 809T — Foreign chargeable gains accruing on disposal made other than for full consideration
Foreign chargeable gains accruing on disposal made other than for full consideration 809T 1 This section applies if— a foreign chargeable gains accrue to an individual on the disposal of an asset,…
Section 809U — Deemed income or gains not to be regarded as remitted before time when they are treated as arising or accruing
Deemed income or gains not to be regarded as remitted before time when they are treated as arising or accruing 809U Where— a income or foreign chargeable gains are treated as arising or accruing, and…
Section 809V — Money paid to the Commissioners
Money paid to the Commissioners 809V 1 Money that is brought to the United Kingdom by way of one or more direct payments to the Commissioners is to be treated as not remitted to the United Kingdom— a…
Section 809W — Consideration for certain services
Consideration for certain services 809W 1 This section applies to income or chargeable gains if— a the income or gains would (but for subsection (2)) be regarded as remitted to the United Kingdom…
Section 809X — Exempt property
Exempt property 809X 1 Exempt property which is brought to, or received or used in, the United Kingdom in circumstances in which section 809L(2)(a) applies is to be treated as not remitted to the…
Section 809Y — Property that ceases to be exempt property treated as remitted
Property that ceases to be exempt property treated as remitted 809Y 1 Property that ceases to be exempt property is to be treated as having been remitted to the United Kingdom at the time it ceases…
Section 809Z — Public access rule: general
Public access rule: general 809Z 1 Property meets the public access rule if conditions A to D are met. 2 Condition A is that the property is— a a work of art, b a collectors' item, or c an antique,…
Section 832 — Relevant foreign income charged on remittance basis
Relevant foreign income charged on remittance basis 832 1 This section applies to an individual's relevant foreign income for a tax year (“the relevant foreign income”) if section 809B, 809D or 809E…
Section 832A — Section 832: temporary non-residents
Section 832: temporary non-residents 832A 1 This section applies if— a an individual satisfies the residence requirements for any tax year (“the year of return”), b the individual did not satisfy…
Section 832B — 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…
Section 840A — Claims under section 840
Claims under section 840 840A 1 A claim under section 840 must be made on or before the fifth anniversary of the normal self-assessment filing date for the tax year for which the relief is claimed. 2…
Section 940A — No appropriate bond or combination of bonds
No appropriate bond or combination of bonds 940A 1 This section applies if— a the Commissioners for Her Majesty's Revenue and Customs hold one or more bonds tendered in accordance with section…