{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-3/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-3/paragraph-7.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/3/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Definitions",
  "text": "(1) In section 989 of ITA 2007, at the appropriate place insert—\n““foreign gain claim” means a claim under paragraph 1 of Schedule D1 to TCGA 1992,”.\n(2) In Schedule 4 to ITA 2007, at the appropriate places insert—\n“\nforeign employment election\nsection 989 (and see section 41M of ITEPA 2003)\n”;\n“\nforeign gain claim\nsection 989 (and see paragraph 1 of Schedule D1 to TCGA 1992)\n”;\n“\nforeign income claim\nsection 989 (and see section 845A of ITTOIA 2005)\n”;\n“\nqualifying new resident\nsection 989 (and see section 845B of ITTOIA 2005)\n”.\n(3) In Part 2 of Schedule 4 to ITTOIA 2005, at the appropriate places insert—\n“\nforeign employment election\nsection 989 of ITA 2007 (and see section 41M of ITEPA 2003)\n”;\n“\nforeign gain claim\nsection 989 of ITA 2007 (and see paragraph 1 of Schedule D1 to TCGA 1992)\n”;\n“\nforeign income claim\nsection 989 of ITA 2007 (and see section 845A of this Act)\n”;\n“\nqualifying new resident\nsection 989 of ITA 2007 (and see section 845B of this Act)\n”.\n(4) In Part 2 of Schedule 1 to ITEPA 2003, at the appropriate places insert—\n“\nforeign employment election\nsection 989 of ITA 2007 (and see section 41M of this Act)\n”;\n“\nqualifying new resident\nsection 989 of ITA 2007 (and see section 845B of ITTOIA 2005)\n”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/3/paragraph/7",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}