Section 20: Remittance basis: exempt property

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 19: Employment income: duties performed in the UK and overseas
- Section 21: Payments on account

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general

Schedule 7 contains provision about the application of the remittance basis in relation to exempt property.

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