Related Commentary  Related HMRC Manuals

12(1)  The provisions of Schedule 4 to this Act have effect for the purpose of bringing into charge to tax the amount or value of certain consideration (whether in the nature of income or capital) which is received or receivable after 30th June 1982 by a participator in a foreign field–

(a)in respect of the United Kingdom use of a field asset; or

(b)in respect of the provision, in connection with the United Kingdom use of a field asset, of services or other business facilities of whatever kind; or

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