# Finance Act 2026, Paragraph 5: Foreign gains treated as accruing when remitted to UK

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

(1) In paragraph 2 of Schedule 9 to FA 2025 (amendments of TCGA 1992 connected with end of remittance basis), in sub-paragraph (7)(b), after ““applies”” insert “, in the second place it occurs,”.
(2) Paragraph 2 of Schedule 9 to FA 2025 has effect, and is to be treated as always having had effect, with the amendment made by this paragraph (and the amendment made by that paragraph has effect accordingly).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/3/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-3/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.