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.U.K.
(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 ”.