Search Legislation

Finance Act 2013

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

Main provision

This section has no associated Explanatory Notes

11(1)Section 724 (special rules where benefit provided out of income of person abroad) is amended as follows.

(2)In subsection (2) after “on” insert “an amount equal to”.

(3)In subsection (3)—

(a)for “on” substitute “by reference to”, and

(b)after “previous tax year” insert “under this Chapter”.

Back to top

Options/Help