# Finance Act 2015, Paragraph 8


(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 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-20/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.