238. Limit on tax charged.

If a claim is made1 for the remittance basis to apply for a tax year ('the relevant tax year'), the individual is aged 18 or over in that year, and he meets the 12-year residence test or the 7-year residence test for the relevant tax year, income tax is charged on nominated income and capital gains tax is charged on nominated chargeable gains as if the individual were domiciled, resident and ordinarily resident for that year2.

The claim must contain a nomination of the income or chargeable gains (the 'nominated' income or chargeable gains) (which must be part of his