SCHEDULES

SCHEDULE 7 U.K.Remittance basis

Part 2 U.K.Non-resident companies and trusts etc

Transfers of assets abroad U.K.

161 U.K.In section 46B(4)(c) of TMA 1970 (questions to be determined by Special Commissioners), for “sections 720, 727 and 731” substitute “ any provision of Chapter 2 of Part 13 ”.