{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-90",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-90.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/90",
  "kind": "paragraph",
  "number": "90",
  "heading": null,
  "text": "In section 832 of ITTOIA 2005 (relevant foreign income charged on remittance basis), for subsection (2) substitute—\n“(2) For any tax year for which the individual is UK resident, income tax is charged on the full amount of so much (if any) of the relevant foreign income as is remitted to the United Kingdom—\n(a) in that year, or\n(b) in the UK part of that year, if that year is a split year as respects the individual.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/90",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}