The amount of income or chargeable gains remitted to the United Kingdom1 is determined as follows:
(1) if the property, service or consideration is the income or chargeable gains, the amount remitted is equal to the amount of that income or those gains;
(2) if the property, service or consideration is derived from the income or chargeable gains, the amount remitted is equal to the amount of income or chargeable gains from which the property, service or consideration is derived;
(3) if the income is, or the chargeable gains are, used outside the United Kingdom (directly or indirectly) in
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