Citation, commencement and effect
This
adran has no associated
Memorandwm Esboniadol
1.—(1) This Order may be cited as the Income Tax (Removal of Ordinary Residence) Order 2014 and comes into force on 6th April 2015.
(2) The amendment made by article 2 has effect in relation to the tax year 2015-16 and any subsequent tax year.