- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2002)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2010
Point in time view as at 01/04/2002.
There are currently no known outstanding effects for the Finance Act 1996, Cross Heading: Miscellaneous: direct taxation.
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Schedule 37 to this Act (which re-defines “bank” for certain purposes, and makes related amendments) shall have effect.
Schedule 38 to this Act (which contains amendments of enactments referring to the quotation or listing of securities) shall have effect.
(1)In determining—
(a)for the purposes of inheritance tax, income tax or capital gains tax where a person is domiciled at any time on or after 6th April 1996, or
(b)for the purposes of section 267(1)(a) of the M1Inheritance Tax Act 1984 (deemed UK domicile for three years after ceasing to be so domiciled) where a person was domiciled at any time on or after 6th April 1993,
there shall be disregarded any relevant action taken by that person (whether before, on or after that date) in connection with electoral rights.
(2)Relevant action is taken by a person in connection with electoral rights where—
(a)he does anything with a view to, or in connection with, being registered as an overseas elector; or
(b)when registered as an overseas elector, he votes in any election at which he is entitled to vote by virtue of being so registered.
(3)For the purposes of this section, a person is registered as an overseas elector if he is—
(a)registered in any register [F1of parliamentary electors in pursuance of such a declaration as is mentioned in section 1(1)(a)] of the Representation of the M2People Act 1985 (extension of parliamentary franchise to certain non-resident British citizens); or
(b)registered under section 3 of that Act of 1985 (certain non-resident peers entitled to vote at European Parliamentary elections).
(4)Nothing in subsection (1) above prevents regard being had, in determining the domicile of a person at any time, to any relevant action taken by him in connection with electoral rights if—
(a)his domicile at that time falls to be determined for the purpose of ascertaining his or any other person’s liability to any of the taxes mentioned in subsection (1)(a) above; and
(b)the person whose liability is being ascertained wishes regard to be had to that action;
and a person’s domicile determined in accordance with any such wishes shall be taken to have been so determined for the purpose only of ascertaining the liability in question.
Textual Amendments
F1Words in s. 200 substituted (29.1.2001 for specified purposes and otherwise 16.2.2001) by 2000 c. 2, s. 15(1), Sch. 6 para. 19; S.I. 2001/116, art. 2(1)(2) (subject to arts. 2(3)(4))
Marginal Citations
Schedule 39 to this Act has effect for the purpose of enacting certain extra-statutory concessions relating to income tax, corporation tax, capital gains tax, and stamp duty.
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