Part 13Tax avoidance
C2C1Chapter 2Transfer of assets abroad
Annotations:
Modifications etc. (not altering text)
C1
Pt. 13 Ch. 2 applied (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 21
Introduction
718Meaning of “person abroad” etc
F21
In this Chapter “person abroad” means—
a
a person who is resident outside the United Kingdom, or
b
an individual who is domiciled outside the United Kingdom.
2
For the purposes of this Chapter, the following persons are treated as resident outside the United Kingdom—
F4a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the person treated as F1non-UK resident under section 475(3) (trustees of settlements), and
c
persons treated as non-UK resident under section 834(4) (personal representatives).
F33
Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).
Pt. 13 Ch. 2 applied by 1988 c. 1, s. 762ZA (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)