Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 8.
8(1)In section 275 (location of assets), after subsection (3) insert—U.K.
“(3A)Section 835BA of ITA 2007 (deemed domicile) applies for the purposes of subsection (1)(l)(iii).”
(2)The amendment made by this paragraph has effect for the purposes of determining for the purposes of TCGA 1992 the situation of any asset, or whether the situation of any asset is in the United Kingdom, at any time on or after 6 April 2017 (irrespective of when the asset was acquired by the person holding it).
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