# Finance Act 2026, Paragraph 7: Definitions

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

(1) In section 989 of ITA 2007, at the appropriate place insert—
““foreign gain claim” means a claim under paragraph 1 of Schedule D1 to TCGA 1992,”.
(2) In Schedule 4 to ITA 2007, at the appropriate places insert—
“
foreign employment election
section 989 (and see section 41M of ITEPA 2003)
”;
“
foreign gain claim
section 989 (and see paragraph 1 of Schedule D1 to TCGA 1992)
”;
“
foreign income claim
section 989 (and see section 845A of ITTOIA 2005)
”;
“
qualifying new resident
section 989 (and see section 845B of ITTOIA 2005)
”.
(3) In Part 2 of Schedule 4 to ITTOIA 2005, at the appropriate places insert—
“
foreign employment election
section 989 of ITA 2007 (and see section 41M of ITEPA 2003)
”;
“
foreign gain claim
section 989 of ITA 2007 (and see paragraph 1 of Schedule D1 to TCGA 1992)
”;
“
foreign income claim
section 989 of ITA 2007 (and see section 845A of this Act)
”;
“
qualifying new resident
section 989 of ITA 2007 (and see section 845B of this Act)
”.
(4) In Part 2 of Schedule 1 to ITEPA 2003, at the appropriate places insert—
“
foreign employment election
section 989 of ITA 2007 (and see section 41M of this Act)
”;
“
qualifying new resident
section 989 of ITA 2007 (and see section 845B of ITTOIA 2005)
”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/3/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-3/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.