208. Amounts corresponding to accrued income profits and related interest.

If a person:


    (1)     would have been treated as making qualifying accrued income profits1, or making qualifying accrued income profits of a greater amount, in an interest period; but


    (2)     is not so treated because of being resident or domiciled outside the United Kingdom2 throughout any tax year3 in which the interest period (or part of it) falls,

the provisions as to the transfer of assets abroad4 apply as if the amount which the person would be treated as making or, as the case may be, the additional amount were income becoming payable to the person5. Accordingly, any reference in