Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 Schedule 2 paragraphs 134–135
Transfers of assets abroad: whether trustees are "persons abroad"
Schedule 2 paragraphs 134–135 set out transitional rules governing whether the normal trust residence rules apply when deciding if trustees count as "persons abroad" for the transfer of assets abroad anti-avoidance provisions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.