Offshore Receipts in Respect of Intangible Property

Part of Finance (No. 3) Bill – in the House of Commons at 5:15 pm on 20th November 2018.

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Photo of James Cartlidge James Cartlidge Conservative, South Suffolk 5:15 pm, 20th November 2018

I was waiting patiently for my hon. Friend to get back to what he thought intangible property was. Is he aware that proposed new section 608H(1) in schedule 3 to the Bill states:

“In this Chapter ‘intangible property’
means any property except…tangible property”?