[643F Income attributed by section 643A to user of remittance basis]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[643F  Income attributed by section 643A to user of remittance basis]

[(1)     This section applies where—

(a)     in the case of a settlement, income (“the deemed income”) is treated by section 643A as arising to an individual for a tax year, and

(b)     section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the individual for that year.

(2)

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