- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/09/2005)
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Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Section 323
Version Superseded: 06/04/2007
Alternative versions:
- 01/02/1991- Amendment
- 06/04/2003- Amendment
- 27/09/2005
Point in time - 06/04/2007- Amendment
Status:
Point in time view as at 27/09/2005. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 323 is up to date with all changes known to be in force on or before 19 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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323 Visiting forces.U.K.
M1(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)A period during which a member of a visiting force to whom [F2section 303(1) of ITEPA 2003 (exemption for earnings of visiting forces etc.)] applies is in the United Kingdom by reason solely of his being a member of that force shall not be treated for the purposes of income tax either as a period of residence in the United Kingdom or as creating a change of his residence or domicile.
(3)Subsection (2) above shall not affect the operation of section 278 in relation to any person for any year of assessment.
(4)In [F3subsection (2)] above references to a visiting force shall apply to a civilian component of such a force as they apply to the force itself; and [F4that subsection] shall be construed as one with the [F5Part 1 of]M2Visiting Forces Act 1952, but so that, for the purposes of this section, references to a designated country shall be substituted in that Act for references to a country to which a provision of that Act applies.
(5)For the purpose of conferring on persons attached to any designated allied headquarters the like benefits as are conferred by [F6subsection (2)] above on members of a visiting force or civilian component, any members of the armed forces of a designated country shall, while attached to any such headquarters, be deemed to constitute a visiting force of that country, and there shall be a corresponding extension of the class of persons who may be treated as members of a civilian component of such a visiting force.
(6)In the case of persons of any category for the time being agreed between Her Majesty’s government in the United Kingdom and the other members of the North Atlantic Council—
(a)employment by a designated allied headquarters shall be treated for the purposes of subsection (2) above as if it were service as a member of a visiting force of a designated country; F7. . .
(b)F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)For the purposes of this section—
“allied headquarters” means any international military headquarters established under the North Atlantic Treaty, and
“designated” means designated for the purpose in question by or under any Order in Council made for giving effect to any international agreement.
Textual Amendments
F1S. 323(1) repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 45(2), Sch. 8 Pt. 1 (with Sch. 7)
F2Words in s. 323(2) substituted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 45(3) (with Sch. 7)
F3Words in s. 323(4) substituted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 45(4)(a) (with Sch. 7)
F4Words in s. 323(4) substituted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 45(4)(b) (with Sch. 7)
F5Words in s. 323(4) inserted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 45(4)(c) (with Sch. 7)
F6Words in s. 323(5) substituted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 45(5) (with Sch. 7)
F7S. 323(6)(b) and preceding word repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 45(6), Sch. 8 Pt. 1 (with Sch. 7)
F8S. 323(7) repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 45(7), Sch. 8 Pt. 1 (with Sch. 7)
Modifications etc. (not altering text)
C1 For orders see Part III Vol.5under
“Securities”.
Marginal Citations
M1Source-1970 s.367
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