- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 16/01/2024
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There are currently no known outstanding effects for the Finance Act 1996, Section 200.
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(1)In determining—
(a)for the purposes of inheritance taxF1... 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 [F2of 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 [F3either] 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F1Words in s. 200(1)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 74(2), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)
F2Words 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))
F3Word in s. 200(4)(a) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 74(3) (with Sch. 9 paras. 1-9, 22)
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