# Finance Act 2013, Paragraph 27


References in this Part of this Schedule to an individual's “foreign income and gains” for a tax year are to be read in accordance with section 809Z7 of ITA 2007 (interpretation of remittance basis rules).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.