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Paragraph 15 I1

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Any income which is payable outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of that income.

Annotations

Commencement

I1

Sch. 4 para. 15 in operation at 6.10.2003, see reg. 1(1)