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Finance Act 2015
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8(1)Paragraph 21B (location of assets etc) is amended as follows.U.K.
(2)After sub-paragraph (1) insert—
“(1A)The Treasury may by regulations make provision for determining for the purposes of paragraph 4AA where—
(a)income is received or transferred,
(b)the proceeds of a disposal are received or transferred, or
(c)assets are transferred.”
(3)In sub-paragraph (2), for “and capital gains tax” substitute “ , capital gains tax and inheritance tax ”.
Commencement Information
I1Sch. 20 para. 8 in force at 1.4.2016 and the amendments therein have effect in accordance with art. 3(2) of the commencing S.I. by S.I. 2016/456, art. 3(1)
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