# Finance Act 2008, Paragraph 75


In section 2(14) (overview of Act), before paragraph (a) insert—
“(za) an alternative basis for charge (the remittance basis) for certain income and gains of certain individuals (Chapter A1),”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/75 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.