Part 2 Temporary repatriation facility

United Kingdom

1. 8Introduction
2. 9Deemed income under section 732 of ITA 2007
3. 10Value of amounts of qualifying overseas capital
4. 11Designation where tax paid from other sources
5. 12Income tax or capital gains tax reduction where TRF charge paid on same amount
6. 13Capital payment derived from foreign income or gains
7. 14Amounts derived from designated qualifying overseas capital
8. 15Effect on section 65(5)(b) IHTA charge etc
9. 16Amendment of returns
10. 17Transfers from mixed funds
11. 18Commencement of this Part