# Finance Act 2009, Paragraph 14


In paragraph 86 of Schedule 7 to FA 2008 (remittance basis: transitional provisions), after sub-paragraph (4) insert—
“(4A) For the purposes of sub-paragraph (4), section 648(2) to (5) of ITTOIA 2005 (and corresponding earlier enactments) do not apply (so that relevant foreign income which arose under a settlement in the tax year 2007-08 or any earlier tax year is to be treated as income for the tax year in which it arose).”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/27/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-27/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.