SCHEDULES

SCHEDULE 7U.K.Remittance basis

Part 2U.K.Non-resident companies and trusts etc

Transfers of securities: accrued income profitsU.K.

157U.K.In section 617 of ITA 2007 (accrued income profits: income charged), after subsection (6) insert—

“(7)Subsection (1) is subject to section 832 of ITTOIA 2005 (relevant foreign income charged on remittance basis).”