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Taxation (International and Other Provisions) Act 2010
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Changes over time for: Paragraph 12
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- 01/04/2010- Amendment
- 15/09/2016
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There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 12.
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This section has no associated Explanatory Notes
12U.K.In section 8 (personal return) after subsection (4) insert—
“(4A)Subsection (4B) applies if a notice under this section is given to a person within section 8ZA of this Act (certain persons employed etc by person not resident in United Kingdom who perform their duties for UK clients).
(4B)The notice may require a return of the person's income to include particulars of any general earnings (see section 7(3) of ITEPA 2003) paid to the person.”
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