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.

168 U.K. In section 731 (transfer of assets abroad: charge where benefit received), after subsection (2) insert—

“(2A) But see section 735 (non-UK domiciled individuals to whom remittance basis applies).”