# Income Tax (Trading and Other Income) Act 2005, Section 845G: Foreign income relief ignored for purposes of determining adjusted net income


(1) Subsection (2) applies for the purpose of determining the adjusted net income under section 58 of ITA 2007 of an individual for a tax year for which the individual has made a foreign income claim.
(2) The adjusted net income is to be determined as if the relief allowed by the claim had not been deducted in calculating the individual's net income for the tax year.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/845G (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-845G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.