Statute
Section 809V — Finance Act 2008: Money paid to the Commissioners
Text of the provision Official document
Money paid to the Commissioners 809V 1 Money that is brought to the United Kingdom by way of one or more direct payments to the Commissioners is to be treated as not remitted to the United Kingdom—
a if the payments are made in relation to a tax year to which section 809H applies, and b if, or to the extent that, the payments do not exceed £30,000.
2 Subsection (1) does not apply to a payment if, or to the extent that, it is repaid by the Commissioners.
Official source: legislation.gov.uk
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