Version Superseded: 01/04/2016
Point in time view as at 17/12/2014.
Finance Act 2007, Paragraph 21B is up to date with all changes known to be in force on or before 08 March 2025. 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.
[F121B(1)The Treasury may by regulations make provision for determining for the purposes of paragraph 4A where—U.K.
(a)a source of income is located,
(b)an asset is situated or held, or
(c)activities are wholly or mainly carried on.
(2)Different provision may be made for different cases and for income tax and capital gains tax.
(3)Regulations under this paragraph are to be made by statutory instrument.
(4)An instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.]
Textual Amendments
F1Sch. 24 paras. 21A, 21B and cross-headings inserted (6.4.2011) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 5; S.I. 2011/975, art. 2(1) (with art. 3)
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