Defined term

“relevant foreign income”

Defined in 6 Acts.

  1. Corporation Tax Act 2009 Act
  2. Finance Act 2008 Act
  3. Finance Act 2025 Act
  4. Finance (No. 2) Act 2023 Act 2 definitions
  5. Income Tax Act 2007 Act 2 definitions
  6. Income Tax (Trading and Other Income) Act 2005 Act 7 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.