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Legislation

Finance Act 2010

Crossheading Other international matters

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Section 35 Penalties: offshore income etc
Section 36 Reliefs and reductions for foreign tax
Section 37 Asset transfer to non-resident company: recovery of postponed charge

Part 2 Anti-avoidance and revenue protection
Crossheading Other international matters

Crossheading Other international matters

From legislation.gov.uk

Contents

Section 35 Penalties: offshore income etc
Section 36 Reliefs and reductions for foreign tax
Section 37 Asset transfer to non-resident company: recovery of postponed charge