# Finance Act 2025, Paragraph 3: Allocation of amounts to times before or after 30 October 2024

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

Foreign chargeable gains under section 809J of ITA 2007 (section 809I: order of remittances) in the tax year 2024-25 are to be treated for the purposes of paragraph 1(2) of Schedule 1 to TCGA 1992 (UK resident individuals not domiciled in UK) as remitted before 30 October 2024.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.