伊人直播

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 鈥檙emitted to the United Kingdom鈥�

809M

Meaning of 鈥榬elevant person鈥�

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

伊人直播 used for payments on account

809V

伊人直播 paid to the Commissioners

809VA

伊人直播 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 鈥榩otentially chargeable event鈥�

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 鈥渇oreign income and gains鈥� etc

809Z8

Meaning of 鈥渢he disposal proceeds鈥�

809Z9

Taking proceeds etc offshore or investing them

809Z10

General interpretation