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The Sections 106B, 106C and 106D of the Taxes Management Act 1970 (Specified Threshold Amount) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 988
- Regulation 8
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Calculation of the increase in the amount of income tax and capital gains tax chargeable on or by reference to offshore income, assets or activities for the purposes of section 106D of TMA 1970
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8. The increase in the amount of income and capital gains tax chargeable on or by reference to offshore income, assets or activities for a year of assessment for the purposes of section 106D of TMA 1970 (“the section 106D amount”) must be calculated in accordance with the applicable provisions of paragraphs 5, 6 and 7 of Schedule 24 to the Finance Act 2007(1) (inaccuracy in taxpayer’s document) (“paragraphs 5, 6 and 7”) construed as described in regulation 9.
(1)
2007 c. 11; paragraph 5 has been amended by paragraph 7 of Schedule 40 to the Finance Act 2008 (c. 9), paragraph 3 of Schedule 57 to the Finance Act 2009 (c. 10) and paragraph 575(a) and (b) of Schedule 1 to the Corporation Tax Act 2010 (c. 4); paragraph 6 has been amended by paragraph 8(2) and (3) of Schedule 40 to the Finance Act 2008.
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