- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (13/08/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation of Chargeable Gains Act 1992
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Changes over time for: Section 9
Version Superseded: 17/07/2013
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Point in time view as at 13/08/2009. This version of this provision has been superseded.
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Taxation of Chargeable Gains Act 1992, Section 9 is up to date with all changes known to be in force on or before 30 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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9 Residence, including temporary residence.U.K.
(1)In this Act “resident” and “ordinarily resident” have the same meanings as in the Income Tax Acts.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Subject to [F2sections 10(1) and 10A], an individual who is in the United Kingdom for some temporary purpose only and not with any view or intent to establish his residence in the United Kingdom shall be charged to capital gains tax on chargeable gains accruing in any year of assessment if and only if [F3the individual spends (in total) at least 183 days in the United Kingdom.]
[F4(4)The question whether for the purposes of subsection (3) above an individual is in the United Kingdom for some temporary purpose only and not with any view or intent to establish his residence there shall be decided without regard to any living accommodation available in the United Kingdom for his use.]
[F5(5)In determining for the purposes of subsection (3) above whether an individual spends (in total) at least 183 days in the United Kingdom treat a day as a day spent by the individual in the United Kingdom if (and only if) the individual is present in the United Kingdom at the end of the day.
(6)But in determining that issue for those purposes do not treat as a day spent by the individual in the United Kingdom any day on which the individual arrives in the United Kingdom as a passenger if—
(a)the individual departs from the United Kingdom on the next day, and
(b)during the time between arrival and departure the individual does not engage in activities that are to a substantial extent unrelated to the individual's passage through the United Kingdom.]
Textual Amendments
F1S. 9(2) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 58
F2Words in s. 9(3) substituted (with effect in accordance with s. 127(4) of the amending Act) by Finance Act 1998 (c. 36), s. 127(2)
F3Words in s. 9(3) substituted (with effect in accordance with s. 24(8) of the amending Act) by Finance Act 2008 (c. 9), s. 24(6)
F4S. 9(4) inserted (27.7.1993 with effect for the year 1993-94 and subsequent years of assessment as mentioned in s. 208(4)) by 1993 c. 34, s. 208(2)(4)
F5S. 9(5)(6) inserted (with effect in accordance with s. 24(8) of the amending Act) by Finance Act 2008 (c. 9), s. 24(7)
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