# Finance Act 2013, Paragraph 17


In section 12 of TCGA 1992 (non-UK domiciled individuals to whom remittance basis applies), for subsection (1) substitute—
“(1) This section applies to foreign chargeable gains accruing to an individual in a tax year (“the foreign chargeable gains”) if section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the individual for that year.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.