Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax Act 2007

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Taxation of Chargeable Gains Act 1992 (c. 12)

This adran has no associated Nodiadau Esboniadol

297For section 11 (visiting forces, agents-general etc) substitute—

“11Visiting forces and official agents

(1)If section 833 of ITA 2007 (visiting forces and staff of designated allied headquarters) applies to an individual throughout a period, the period is not treated for capital gains tax purposes as—

(a)a period of residence in the United Kingdom, or

(b)creating a change of the individual’s residence or domicile.

(2)If an individual is entitled to immunity from income tax by virtue of section 841 of ITA 2007 (which provides immunity from income tax for official agents of Commonwealth countries or the Republic of Ireland etc), the individual is entitled to the same immunity from capital gains tax as that to which a member of the staff of a mission is entitled under the Diplomatic Privileges Act 1964.

(3)“A member of the staff of a mission” is to be read in accordance with the Diplomatic Privileges Act 1964.”

Yn ôl i’r brig

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