Paragraph 162
In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign income”), after paragraph (h) insert
“and
(i)sections 726, 730 and 735 of that Act (transfer of assets abroad: foreign deemed income).”
In section 830(4) of ITTOIA 2005 (meaning of “relevant foreign income”), after paragraph (h) insert
“and
(i)sections 726, 730 and 735 of that Act (transfer of assets abroad: foreign deemed income).”