Related Commentary  Related HMRC Manuals

92(1)  The provisions of this section shall have effect where the Board are satisfied as respects any tax carrying interest under section 86 of this Act–

(a)that the tax is in respect of income or chargeable gains arising in a country outside the United Kingdom, and

(b)that, as the result of action of the government of that country, it is impossible for the income or gains to be remitted to the United Kingdom, and

(c)that having regard to the matters aforesaid and to all the other circumstances of the case it is reasonable that the tax should for the time being remain uncollected,

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