Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. Remittance basis

Part 2 U.K. Non-resident companies and trusts etc

Transfers of assets abroad U.K.

166 U.K. In section 727 (transfer of assets abroad: charge where capital sums received), after subsection (3) insert—

“(3A) But see section 730 (non-UK domiciled individuals to whom remittance basis applies).”