- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/07/1998)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2003
Point in time view as at 31/07/1998. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 336 is up to date with all changes known to be in force on or before 09 September 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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M1(1)A person shall not be charged to income tax under Schedule D as a person residing in the United Kingdom, in respect of profits or gains received in respect of possessions or securities out of the United Kingdom, if—
(a)he is in the United Kingdom for some temporary purpose only and not with any view or intent of establishing his residence there, and
(b)he has not actually resided in the United Kingdom at one time or several times for a period equal in the whole to six months in any year of assessment,
but if any such person resides in the United Kingdom for such a period he shall be so chargeable for that year.
(2)For the purposes of Cases I, II and III of Schedule E, a person who is in the United Kingdom for some temporary purpose only and not with the intention of establishing his residence there shall not be treated as resident in the United Kingdom if he has not in the aggregate spent at least six months in the United Kingdom in the year of assessment, but shall be treated as resident there if he has.
[F1(3)The question whether—
(a)a person falls within subsection (1)(a) above, or
(b)for the purposes of subsection (2) above a person is in the United Kingdom for some temporary purpose only and not with the intention of establishing his residence there,
shall be decided without regard to any living accommodation available in the United Kingdom for his use.]
Textual Amendments
F1S. 336(3) inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 208(1)(4)
Modifications etc. (not altering text)
C1 See 1979(C) s.18(3)—corresponding provision for capital gains.
Marginal Citations
M1Source-1970 s.51
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