Finance Act 2009 (c. 10)

Part 2 U.K. Income tax, corporation tax and capital gains tax

Foreign profits etc U.K.

37 International movement of capital U.K.

Schedule 17 contains provision—

(a) removing the existing requirements in relation to the international movement of capital in sections 765 to 767 of ICTA, and

(b) imposing new reporting requirements on certain bodies corporate in relation to the international movement of capital.