{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-10/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-10/paragraph-14.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/10/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Temporary disapplication of nominated income ordering rules",
  "text": "Section 809I of ITA 2007 (remittance basis charge: income and gains treated as remitted) does not apply for a tax year in relation to an individual if—\n(a) the tax year is tax year 2025-26, 2026-27 or 2027-28,\n(b) the individual—\n(i) makes a designation of qualifying overseas capital for that tax year, or\n(ii) has made such a designation for a previous tax year, and\n(c) that section has not applied in relation to that individual for the tax year 2024-25 or an earlier tax year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/10/paragraph/14",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}