| 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 £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 ’remitted to the United Kingdom’ |
| 809M |
Meaning of ‘relevant person’ |
| 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 |
| 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 ‘potentially chargeable event’ |
| 809VI |
The appropriate mitigation steps |
| 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 “foreign income and gains” etc |
| 809Z8 |
Meaning of “the disposal proceeds” |
| 809Z9 |
Taking proceeds etc offshore or investing them |
| 809Z10 |
General interpretation |