Related Commentary  

191(1)  This section applies if–

(a)some or all of an unremittable amount has been deducted from profits under section 189, and

(b)any of the following events occurs.

191(2)  The events are that–

(a)the amount or part of it ceases to be unremittable,

(b)the amount or part of it is used to finance expenditure or investment outside the United Kingdom,

(c)the amount or part of it is applied outside the United Kingdom in another way,

(d)the amount or part of it is exchanged for, or discharged by, an amount that is not unremittable,

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