841 Unremittable income: introduction
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Chapter 4
Unremittable Income

841  Unremittable income: introduction

(1)     This Chapter applies if—

(a)     a person is liable for income tax on income arising in a territory outside the United Kingdom, and

(b)     the income is unremittable.

(2)     For the purposes of this Chapter, income is unremittable

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