{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-59",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-59.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/7/paragraph/59",
  "kind": "paragraph",
  "number": "59",
  "heading": null,
  "text": "In section 10A (temporary non-residents), after subsection (9) insert—\n“(9ZA) If—\n(a) section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the taxpayer for the year of return, and\n(b) the taxpayer is not domiciled in the United Kingdom in that year,\nany foreign chargeable gains falling within subsection (2)(a) which were remitted in an intervening year are treated as remitted in the year of return.\nFor this purpose “foreign chargeable gains” has the meaning given by section 12(4).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/59",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}