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Finance Act 2015
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- UK Public General Acts
- 2015 c. 11
- SCHEDULE 20
- Paragraph 8
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8(1)Paragraph 21B (location of assets etc) is amended as follows.
(2)After sub-paragraph (1) insert—
“(1A)The Treasury may by regulations make provision for determining for the purposes of paragraph 4AA where—
(a)income is received or transferred,
(b)the proceeds of a disposal are received or transferred, or
(c)assets are transferred.”
(3)In sub-paragraph (2), for “and capital gains tax” substitute “, capital gains tax and inheritance tax”.
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