The Relevant Overseas Schemes (Transfer of Sums and Assets) Regulations 2018
en
King's Printer of Acts of Parliament
2018-03-15
INCOME TAX
These Regulations make provision in relation to the transfer of sums and assets by relevant overseas schemes under Part 4 of the Finance Act 2004 (c. 12).
2018 No. 372
Income Tax
The Relevant Overseas Schemes (Transfer of Sums and Assets) Regulations 2018
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 169(7A) and (7D) of, and paragraph 2(4)(h) of Schedule 28 to, the Finance Act 20041 and now exercisable by them2.