# Finance Act 2025, Paragraph 4: Amendment of ITTOIA 2005 connected with end of remittance basis

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

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)”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.