http://www.legislation.gov.uk/ukpga/2006/25/schedule/7/part/1/crossheading/amendments-of-icta-introductory/2006-03-22Finance Act 2006An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-01-122006-03-22SCHEDULESSCHEDULE 7Transfer of assets abroadIncome and Corporation Taxes Act 1988Amendments of ICTA: introductory1ICTA is amended as follows.