# Finance Act 2008, 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).”

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/157 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-157
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.