Related Commentary  Related HMRC Manuals

830(1)  In this Act “relevant foreign income”  means income which–

(a)arises from a source outside the United Kingdom, and

(b)is chargeable under any of the provisions specified in subsection (2) (or would be so chargeable if section 832 did not apply to it).

830(2)  The provisions are–

(a)Chapter 2 of Part 2 (trade profits),

(b)Chapter 17 of Part 2 (adjustment income),

(c)Chapter 3 of Part 3 (profits of property business),

(d)[Omitted by FA 2008, s. 25 and Sch. 7, para. 50,]

(e)Chapter 2 of Part 4 (interest),

(f)Chapter 4 of Part 4 (dividends from non-UK resident companies),

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