[F1Location of assets etcU.K.
Textual Amendments
F1Sch. 24 paras. 21A, 21B and cross-headings inserted (6.4.2011) by Finance Act 2010 (c. 13), s. 35(2), Sch. 10 para. 5; S.I. 2011/975, art. 2(1) (with art. 3)
21B(1)The Treasury may by regulations make provision for determining for the purposes of paragraph 4A where—U.K.
(a)a source of income is located,
(b)an asset is situated or held, or
(c)activities are wholly or mainly carried on.
(2)Different provision may be made for different cases and for income tax and capital gains tax.
(3)Regulations under this paragraph are to be made by statutory instrument.
(4)An instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.]