Sections 6–8

Cross references

Sch. 4, para. 5: Sch. 2 applies, with modifications, in relation to Sch. 4 of this Act (receipts attributable to UK use of foreign field assets).


INTERPRETATION

1(1)  Any reference in this Schedule to the use of an asset includes a reference to the provision, in connection with that use, of services or other business facilities of whatever kind.

1(2)  Any reference in this Schedule to the disposal of an asset includes a reference to the disposal of an interest in it.

CONSIDERATION RECEIVED BY CONNECTED PERSONS UNDER AVOIDANCE SCHEMES

Related Commentary  

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