Paragraph 19 Situs of debt
United Kingdom
(1)
Section 275 of TCGA 1992 (location of assets) is amended as follows.
(2)
In subsection (1), omit paragraph (l).
(3)
Omit subsection (3A).
United Kingdom
Section 275 of TCGA 1992 (location of assets) is amended as follows.
In subsection (1), omit paragraph (l).
Omit subsection (3A).