# Finance Act 2025, Paragraph 14: Temporary disapplication of nominated income ordering rules

Extent: E+W+S+N.I.

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—
(a) the tax year is tax year 2025-26, 2026-27 or 2027-28,
(b) the individual—
(i) makes a designation of qualifying overseas capital for that tax year, or
(ii) has made such a designation for a previous tax year, and
(c) that section has not applied in relation to that individual for the tax year 2024-25 or an earlier tax year.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/10/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-10/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.