Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. Remittance basis

Part 2 U.K. Non-resident companies and trusts etc

Transfers of assets abroad U.K.

162 U.K. In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign income”), after paragraph (h) insert “and

(i) sections 726, 730 and 735 of that Act (transfer of assets abroad: foreign deemed income).”