Part 12Accrued income profits
Chapter 2Accrued income profits and losses
Relief where transfer proceeds unremittable
670Withdrawal of relief
1
This section applies if—
a
a claim under section 668(2) or 669(2) has been made in relation to profits, and
b
the proceeds of the transfers cease to be unremittable.
2
The claimant is treated as making accrued income profits of an amount equal to the reduction under that section.
3
If the claimant has died, the claimant's personal representatives are so treated.