There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 9.
9(1)In Schedule 5A (settlements with foreign element: information), in paragraph 3, after sub-paragraph (3) insert—U.K.
“(3A)Section 835BA of ITA 2007 (deemed domicile) applies for the purposes of sub-paragraph (3).”
(2)The amendment made by this paragraph has effect in relation to settlements created on or after 6 April 2017.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
