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The Income Tax (Removal of Ordinary Residence) Regulations 2013

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Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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1. These regulations may be cited as the Income Tax (Removal of Ordinary Residence) Regulations 2013 and come into force on 6th April 2013.

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