Chapter 2Transfer of assets abroad Transfer of assets abroad
From legislation.gov.uk
Contents
- Crossheading Charge where power to enjoy income
- Crossheading Charge where capital sums received
- Crossheading Charge where benefit received
- Crossheading Transitional provision about protected foreign-source income and transitionally protected income
- Crossheading Exemptions: no tax avoidance purpose or genuine commercial transaction
- Crossheading Value of certain benefits
- Crossheading General
- Crossheading Supplementary