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 136–137
Transfers of assets abroad: whether personal representatives are "persons abroad"
Paragraphs 136 and 137 set out transitional rules governing whether the residence status of personal representatives (as determined under section 834) can be used to classify them as "persons abroad" for the purposes of 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.