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Chapter 11
Overseas Property Income357Charge to tax on overseas property income

Income tax is charged on the overseas property income of a person to whom the remittance basis applies.

NOTES
Initial Commencement
Specified date

This Act comes into force on 6 April 2005 and has effect, for the purposes of income tax for the year 2005–06 and subsequent tax years, and for the purposes of corporation tax for accounting periods ending after 5 April 2005: see s 883; for transitional provisions and savings see Sch 2 hereto.
Income Tax Allowances, Deductions & Reliefs96 Property Taxes94 Company Law & Business Entities92 Trusts & Trustees99 Equity & Trusts99 Companies & Corporate Bodies92 Income Tax94 Property Income94 Trading Income92 Real Property Law94 Administration & Collection of Income Tax99 International Tax96 Tax Law94 Personal Taxes94 Overseas Elements of Income Tax96

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