[628C Foreign income arising before, but remitted on or after, 6 April 2017]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[628C  Foreign income arising before, but remitted on or after, 6 April 2017]

[(1)     For the purposes of applying section 809L of ITA 2007 (meaning of remitted to the UK) in relation to transitional trust income, “relevant person” in that section does not include the trustees of the settlement concerned.

(2)     “Transitional trust

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