- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2022)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 06/04/2022.
Taxes Management Act 1970, Section 106F is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)Where a period of time is extended under subsection (2) of section 118 by HMRC, the tribunal or an officer (but not where a period is otherwise extended under that subsection), any reference in section 106B, 106C or 106D to the end of the period is to be read as a reference to the end of the period as so extended.
(2)The Treasury may by regulations specify the amount (which must not be less than £25,000) that is to be the threshold amount for the purposes of sections 106B to 106D.
(3)The Treasury may by regulations make provision as to the calculation for the purposes of sections 106B to 106D of—
(a)the amount of tax that is chargeable on or by reference to offshore income, assets or activities, and
(b)the increase in the amount of tax that is so chargeable as a result of correcting an inaccuracy.
(4)In sections 106B to 106D and this section “offshore income, assets or activities” means—
(a)income arising from a source in a territory outside the United Kingdom,
(b)assets situated or held in a territory outside the United Kingdom, or
(c)activities carried on wholly or mainly in a territory outside the United Kingdom.
(5)In subsection (4), “assets” has the meaning given in section 21(1) of the 1992 Act, but also includes sterling.]
Textual Amendments
F1Ss. 106B-106H and cross-heading inserted (7.10.2017 in relation to the tax year commencing on 6.4.2017 and subsequent tax years) by Finance Act 2016 (c. 24), s. 166(1)(2); S.I. 2017/970, art. 2
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