RDRM31400 - Remittance Basis: Introduction to the Remittance Basis: Transitional Provisions: Contents

1. RDRM31410

   Overview of Transitional Provisions
2. RDRM31420

   General earnings for years prior to 6 April 2008
3. RDRM31430

   Relevant foreign income arising prior to 6 April 2008 remitted after 5 April 2008
4. RDRM31440

   Relevant foreign income and temporary non-residents rule
5. RDRM31450

   Relevant foreign income and section 809E ITA 2007
6. RDRM31460

   Property derived from relevant foreign income not treated as a remittance (1)
7. RDRM31470

   Property derived from relevant foreign income not treated as a remittance (2)
8. RDRM31480

   Relevant persons and foreign income and gains arising before 6 April 2008
9. RDRM31490

   Relevant persons and foreign income and gains arising to a settlement before 6 April 2008
10. RDRM31500

    Relevant foreign income and offshore loans
11. RDRM31501

    Relevant foreign income and offshore loans - Example 1
12. RDRM31502

    Relevant foreign income and offshore loans - Example 2
13. RDRM31503

    Relevant foreign income and offshore loans - Example 3
14. RDRM31504

    Relevant foreign income and offshore loans - Example 4
15. RDRM31505

    Relevant foreign income and offshore loans - Example 5
16. RDRM31506

    Relevant foreign income and offshore loans - Example 6
17. RDRM31507

    Relevant foreign income and offshore loans - Example 7
18. RDRM31508

    Relevant foreign income and offshore loans - Example 8
19. RDRM31510

    Loans in existence before 12 March 2008 - Grandfathering no longer applicable
20. RDRM31520

    Chargeable gains accruing prior to 6 April 2008 remitted after 5 April 2008
21. RDRM31530

    Republic of Ireland
22. RDRM31540

    Employment-related securities