Paragraph 4 Amendment of ITTOIA 2005 connected with end of remittance basis
United Kingdom
In section 832 of ITTOIA 2005 (relevant foreign income charge on remittance basis), in subsection (1)—
(a)
for “applies”, in the second place it appears, substitute” applied”;
(b)
after “that year” insert “(being a tax year before tax year 2025-26)”.