197. Relevant foreign income charged on the remittance basis.

If the remittance basis1 applies to an individual for a tax year, the following provisions apply to any relevant foreign income of his for that year2. The provisions are that for any tax year for which the individual is UK resident, income tax is charged on the full amount of so much (if any) of the relevant foreign income as is remitted to the United Kingdom either in that year, or in the UK part of that year, if that year is a split year as respects the individual3.

If an individual is temporarily non-resident