There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 24.
24(1)Section 635 (capital sums treated under section 633 as income: meaning of “available income”) is amended as follows.U.K.
(2)In subsection (2), before “income” insert “ unprotected ”.
(3)After subsection (4) insert—
“(5)In subsection (2) “unprotected income” means income which is not protected foreign-source income, and sections 628A(2) to (13) and 628B (meaning of “protected foreign-source income”) have effect also for this purpose.”
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