Paragraph 157
In section 617 of ITA 2007 (accrued income profits: income charged), after subsection (6) insert—
“(7)Subsection (1) is subject to section 832 of ITTOIA 2005 (relevant foreign income charged on remittance basis).”
In section 617 of ITA 2007 (accrued income profits: income charged), after subsection (6) insert—
“(7)Subsection (1) is subject to section 832 of ITTOIA 2005 (relevant foreign income charged on remittance basis).”