Section 17, The Finance Act, 2011.

(1) Without prejudice to section 9 of the Investment Promotion Act 2004, on the cessation of any business, the owner of the business or of any foreign or expatriate capital relating to that business, shall have the right to remit the value of the business or of the foreign or expatriate capital involved, as the case may be, subject to any law relating to exchange control at the time the application to remit is made. (2) An application to remit any accrued profits or dividends shall be subject to– (a) the payment of all relevant taxes, as provided by law during the twelve-month period immediately following the end of the financial year to which the application refers; and (b) any law relating to exchange control at the time of the application.