RDRM31020 - Remittance Basis: Introduction to the Remittance Basis: Overview of the Remittance Basis regime: Map of Chapter A1 Part 14 ITA 2007
The table below is a map of Chapter A1 Part 14 ITA
| Section | Title |
|---|---|
|
809A |
Overview of Chapter |
|
809B |
Claim for remittance basis to apply |
|
809C |
Claim for remittance basis by long-term UK resident; nomination of foreign income and gains to which section 809H(2) is to apply |
|
809D |
Application of remittance basis without claim where unremitted foreign income and gains are under 拢2,000 |
|
809E |
Application of remittance basis without claim: other cases |
|
809F |
Effect on what is chargeable |
|
809G |
Claim for remittance basis: effect on allowances etc |
|
809H |
Claim for remittance basis by long-term UK resident: charge |
|
809I |
Remittance basis charge: income and gains treated as remitted |
|
809J |
Section 809I: order of remittances |
|
809K |
Sections 809L to 809Z6: introduction |
|
809L |
Meaning of 바카라 사이트檙emitted to the United Kingdom바카라 사이트� |
|
809M |
Meaning of 바카라 사이트榬elevant person바카라 사이트� |
|
809N |
Section 809L: gift recipients, qualifying property and enjoyment |
|
809O |
Section 809L: dealings where there is a connected operation |
|
809P |
Section 809L: amount remitted |
|
809Q |
Sections 809L and 809P: transfers from mixed funds |
|
809R |
Section 809Q: composition of mixed fund |
|
809RZA |
Transfers into TRF capital account |
|
809RZB |
TRF capital account |
|
809RZC |
Breaches of the TRF deposit rule |
|
809RZD |
Effect where 30-day deadline is met |
|
809RA |
Special mixed fund rules for certain employment cases |
|
809RB |
Qualifying accounts |
|
809RC |
Breaches of deposit rule |
|
809RD |
Effect where 30-day deadline is met |
|
809S |
Section 809Q: anti-avoidance |
|
809T |
Foreign chargeable gains accruing on disposal made other than for full consideration |
|
809U |
Deemed income or gains not to be regarded as remitted before time when they are treated as arising or accruing |
|
809UA |
Money used for payments on account |
|
809V |
Money paid to the Commissioners |
|
809VA |
Money or other property used to make investments |
|
809VB |
Failure to invest within 45 days |
|
809VC |
Qualifying investments |
|
809VD |
Condition A |
|
809VE |
Commercial trades |
|
809VF |
Condition B |
|
809VG |
Income or gains treated as remitted following certain events |
|
809VH |
Meaning of 바카라 사이트榩otentially chargeable event바카라 사이트� |
|
809VI |
The appropriate mitigation steps |
|
809VIA |
Application of appropriate mitigation steps where TRF capital involved |
|
809VJ |
The grace period allowed for the appropriate mitigation steps |
|
809VK |
Retention of funds to meet CGT liabilities |
|
809VL |
Effect of taking appropriate mitigation steps within grace period |
|
809VM |
Cases involving tax deposits |
|
809VN |
Order of disposals etc |
|
809VO |
Investments made from mixed funds |
|
809W |
Consideration for certain services |
|
809X |
Exempt property |
|
809Y |
Property that ceases to be exempt property treated as remitted |
|
809YA |
Exception to section 809Y: proceeds taken offshore or invested |
|
809YB |
Condition E: supplementary |
|
809YC |
Effect of disapplying section 809Y |
|
809YD |
Chargeable gains accruing on sales of exempt property |
|
809YE |
Exception to section 809Y: gifts to the nation |
|
809YF |
Exception to section 809Y: compensation taken offshore or invested |
|
809Z |
Public access rule: general |
|
809Z1 |
Public access rule: relevant VAT relief |
|
809Z2 |
Personal use rule |
|
809Z3 |
Repair rule |
|
809Z4 |
Temporary importation rule |
|
809Z5 |
Notional remitted account |
|
809Z6 |
Exempt property: other interpretation |
|
809Z7 |
Meaning of 바카라 사이트渇oreign income and gains바카라 사이트� etc |
|
809Z8 |
Meaning of 바카라 사이트渢he disposal proceeds바카라 사이트� |
|
809Z9 |
Taking proceeds etc offshore or investing them |
|
809Z10 |
General interpretation |