»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappse notes do not cover the transfer of assets abroad.

»Ê¹ÚÌåÓýapp appropriate legislation is in ITA/Part 13, Chapter 2.

»Ê¹ÚÌåÓýapp appropriate instructions are at INTM600000 onwards.

If the transfer of assets legislation might apply to a case, follow the guidance set out at INTM604300.