Section 26: Transfer of assets abroad

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 25: Qualifying insurance policies
- Section 27: Payments of interest

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general

Schedule 10 amends Chapter 2 of Part 13 of ITA 2007 (tax avoidance: transfer of assets abroad).

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