OpenLegislation

Paragraph 156

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign income”)—

(a)

omit the “and” at the end of paragraph (f), and

(b)

at the end of paragraph (g) insert—

“(h)

section 670A of ITA 2007 (accrued income profits),”.