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)).


MANAGEMENT OF TAX

Related Commentary  

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.