SCHEDULES

SCHEDULE 12 U.K. Foreign income and gains

PART 2 U.K. Remittance for investment purposes

Application of Part 2 U.K.

17 U.K. The amendments made by this Part of this Schedule have effect where the relevant event (as defined in section 809VA of ITA 2007) or the ceasing to be exempt property (as defined in section 809Y of that Act) occurs on or after 6 April 2012.