# Finance Act 2008, Paragraph 40


In section 279(2)(a) (foreign assets: delayed remittances), omit “(before the application of any taper relief)”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.