Paragraph 4 Capital payments made by settlement: offshore income gains casesF1
United Kingdom Repealed
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
Sch. 10 para. 4 omitted (retrospective and with effect in accordance with s. 52(4)(b) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 52(2)(d)(iii)(4)(a)