Paragraph 8 I1

(1)

Paragraph 21B (location of assets etc) is amended as follows.

(2)

After sub-paragraph (1) insert—

“(1A)
The Treasury may by regulations make provision for determining for the purposes of paragraph 4AA where—
(a)
income is received or transferred,
(b)
the proceeds of a disposal are received or transferred, or
(c)
assets are transferred.”

(3)

In sub-paragraph (2), for “and capital gains tax” substitute “ , capital gains tax and inheritance tax ”.

Annotations

Commencement

I1: Sch. 20 para. 8 in force at 1.4.2016 and the amendments therein have effect in accordance with art. 3(2) of the commencing S.I. by S.I. 2016/456, art. 3(1)