Paragraph 16 I1
England and Wales
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.
Annotations
Commencement
- I1
Sch. 5 para. 16 in force at 27.11.2012, see reg. 1(1)
Notes on Schedule 5
Footnotes
- f1
-
And see also paragraph 17 of Schedule 1.