# Income Tax Act 2007, Section 735AC: Transitionally protected income not to be taxed on remittance


Section 832 of ITTOIA 2005 (relevant foreign income charged on remittance basis) does not apply to transitionally protected income.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/735AC (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-735AC
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.