PART IX MISCELLANEOUS AND SUPPLEMENTARY
Miscellaneous
267 Persons treated as domiciled in United Kingdom.
1
A person not domiciled in the United Kingdom at any time (in this section referred to as “the relevant time”) shall be treated for the purposes of this Act as domiciled in the United Kingdom (and not elsewhere) at the relevant time if—
C1a
he was domiciled in the United Kingdom within the three years immediately preceding the relevant time, F7...
F6aa
he is a formerly domiciled resident for the tax year in which the relevant time falls (“the relevant tax year”), or
F2b
he was resident in the United Kingdom—
i
for at least fifteen of the twenty tax years immediately preceding the relevant tax year, and
ii
for at least one of the four tax years ending with the relevant tax year.
2
Subsection (1) above shall not apply for the purposes of section 6(2) or (3) or 48(4) above and shall not affect the interpretation of any such provision as is mentioned in section 158(6) above.
F33
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4
F55
In determining for the purposes of this section whether a person is, or at any time was, domiciled in the United Kingdom, sections 267ZA and 267ZB are to be ignored.