OpenLegislation

Paragraph 23 I1

England, Wales and Scotland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Any income which is payable in a country outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of that income.

Annotations

Commencement

I1

Sch. 4 para. 23 in force at 1.4.1993, see reg. 1(b)