# Finance Act 2012, Paragraph 12


In section 809Z4 (temporary importation rule), in subsection (3)—
(a) omit “or” at the end of paragraph (b),
(b) insert “ or ” at the end of paragraph (c), and
(c) after that paragraph insert—
“(d) all or any part of the income or chargeable gains contained in the property (or from which the property derives) is treated, or continues to be treated, under section 809VA(2), 809Y(8)(b) or 809YC(2) as not remitted to the United Kingdom.”

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/12/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.