Schedule 10 - Transfer of assets abroad

Part of Finance Bill – in a Public Bill Committee am 4:15 pm ar 21 Mai 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Amendments made: 21, in schedule 10, page 221, line 9, leave out paragraph 2 and insert—

2 (1) Section 718 (meaning of “person abroad” etc) is amended as follows.

(2) For subsection (1) substitute—

(1) In this Chapter “person abroad” means—

(a) a person who is resident outside the United Kingdom, or

(b) an individual who is domiciled outside the United Kingdom.”

(3) Omit subsection (2)(a).’.

Amendment 22, in schedule 10, page 224, line 1, leave out

‘amendment made by paragraph 2 above has’

and insert

‘amendments made by paragraph 2 above have’.—(Mr Gauke.)