SCHEDULE 5 E+W Amounts to be disregarded in the calculation of income other than earnings

16.  Any income which is payable outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of that income. E+W

Commencement Information

I1 Sch. 5 para. 16 in force at 27.11.2012, see reg. 1(1)