Section 1

Cross references

OTA 1983, Sch. 4, para. 9(1) (application to assessable profit or allowable loss of participator in a foreign field) and para. 14 (tax chargeable only by virtue of the provisions of OTA 1983, s. 12 and Sch. 4 (charge of receipts attributable to UK use of foreign field assets)).


Related Commentary  

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