An individual's income is, or chargeable gains are, remitted to the United Kingdom if:
(1) (a) money or other property is brought to, or received or used in, the United Kingdom1 by or for the benefit of a relevant person, or a service is provided in the United Kingdom to or for the benefit of a relevant person; and (b)(i) the property, service or consideration for the service is (wholly or in part) the income or chargeable gains; (ii) the property, service or consideration is derived (wholly or in part and directly or indirectly) from the income or chargeable gains and, in the case of property or consideration, is property or c
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