Areas of the legislation:
  • Foreign income and gains business investment relief: publication of draft regulations

Foreign income and gains business investment relief: publication of draft regulations

HMRC has published a draft of the business investment relief regulations 2012 supported by a draft Explanatory Memorandum.

Comments on the draft legislation should be sent no later than 10 July 2012, by email to offshorepersonal.taxteam@hmrc.gsi.gov.uk
or by post to:
PT International Team
HM Revenue and Customs
Room G65
100 Parliament Street
London
SW1A 2BQ.

More information

Consultation draft – Income Tax Business Investment Relief Regulations 2012 (PDF 21K)

Draft Explanatory Memorandum to the Income Tax Business Investment Relief Regulations 2012 (PDF 25K)