OpenLegislation

Paragraph 23 I1

Northern Ireland

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 prohibition against the transfer to the United Kingdom of that income.

Annotations

Commencement

I1

Sch. 8 para. 23 in operation at 27.10.2008, see reg. 1(1)