# Income Tax (Trading and Other Income) Act 2005, Section 658: Special rules for foreign income


(1) The charge to tax under section 649 on the amount of income arising in a tax year is subject to Part 8 (foreign income: special rules).
(2) For the purposes of section 830(1) (meaning of “relevant foreign income”) amounts charged to tax under section 649—
(a) are treated as arising from a source outside the United Kingdom if the estate is a foreign estate, and
(b) are treated as not arising from such a source if the estate is a UK estate.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/658 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-658
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.