PART VII GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS
CHAPTER I PERSONAL RELIEFS
The reliefs
256 General.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
256AF73Meaning of “adjusted net income”
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
256BMeaning of “the minimum amount”
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
257 Personal allowance.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
257AAF74 Children’s tax credit.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
257A Married couple’s allowanceF6(pre-5th December 2005 marriages).
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
257ABF75Married couple's allowance (post-5th December 2005 marriages and civil partnerships etc.)
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
257BAF9 Elections as to transfer of relief under section 257A F10or 257AB.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13257BB Transfer of relief under section 257A where relief exceeds incomeF12 or 257AB.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F203257B Transfer of relief under section 257A.
1
Where—
a
a man is entitled to relief under section 257A, but
b
the amount which he is entitled to deduct from his total income by virtue of that section exceeds what is left of his total income after all other deductions have been made from it,
his wife shall be entitled to a deduction from her total income of an amount equal to the excess.
2
In determining for the purposes of subsection (1)(b) above the amount that is left of a person’s total income for a year of assessment after other deductions have been made from it, there shall be disregarded any deduction made—
a
on account of any payments of relevant loan interest which become due in that year and to which section 369 applies, or
b
under section 289 F204or
c
on account of any payments to which section 593(2) or 639(3) applies,F205or
d
on account of any payments to which section 54(5) of the Finance Act 1989 applies.
F206, or
e
on account of any payments to which section 32(4) of the Finance Act 1991 applies.
C23
This section shall not apply for a year of assessment unless the claimant’s husband has given to the inspector written notice that it is to apply; and any such notice—
a
shall be given not later than six years after the end of the year of assessment to which it relates,
b
shall be in such form as the Board may determine, and
c
shall be irrevocable.
257C Indexation of amounts in F15sections 256B, 257F16, 257A and 257AB.
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
257D Transitional relief: husband with excess allowances.
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
257E Transitional relief: the elderly.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
257F Transitional relief: separated couples.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F21258 Widower’s or widow’s housekeeper.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
259 Additional relief in respect of children.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
260 Apportionment of relief under section 259.
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
261 Claims under section 259 for year of marriage.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
261AF25 Additional relief in respect of children for year of separation.
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
262 Widow’s bereavement allowance.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F28263 Dependent relatives.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29264 Claimant depending on services of a son or daughter.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
265 Blind person’s allowance.
F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C1266 Life assurance premiums.
1
M1Subject to the provisions of this section, F31section 274 and Schedules 14 and 15 and sections 192 to 194 of the Finance Act 2004, an F32eligible individual who pays any such premium as is specified in subsection (2) below F33. . . shall (without making any claim) be entitled to relief under this section.
F341A
For the purposes of subsection (1) above an individual is an eligible individual if the individual—
a
is resident in the United Kingdom, or
b
meets the conditions in section 56(3) of ITA 2007.
2
M2The premiums referred to in subsection (1) above are any premiums paid by an individual under a policy of insurance or contract for a deferred annuity, where—
a
the payments are made to —
F35i
a person who has permission under F36Part 4A of the Financial Services and Markets Act 2000 or under paragraph 15 of Schedule 3 to that Act (as a result of qualifying for authorisation under paragraph 12(1) of that Schedule) to effect or carry out contracts of long-term insurance; or
ii
a member of the Society who effects or carries out contracts of long-term insurance in accordance with Part 19 of the Financial Services and Markets Act 2000;
iv
in the case of a deferred annuity, the National Debt Commissioners; and
b
the insurance or, as the case may be, the deferred annuity is on the life of the individual or on the life of his spouse F37or civil partner; and
c
the insurance or contract was made by him or his spouse F37or civil partner.
3
Subject to subsections F38. . . (10) and (11) below, no relief under this section shall be given—
a
M3except in respect of premiums payable under policies for securing a capital sum on death, whether in conjunction with any other benefit or not;
b
M4in respect of premiums payable under any policy issued in respect of an insurance made after 19th March 1968 unless the policy is a qualifying policy;
c
d
M6in respect of premiums payable during the period of deferment in respect of a policy of deferred assurance.
4
M7Subject to F40subsection (8) below, relief under this section in respect of any premiums paid by an individual in a year of assessment shall be given by making good to the person to whom they are paid any deficiency arising from the deductions authorised under subsection (5) below; and this section and Schedule 14 shall have effect in relation to any premium or part of a premium which is paid otherwise than in the year of assessment in which it becomes due and payable as if it were paid in that year.
5
Subject to the provisions of Schedule 14—
a
an individual resident in the United Kingdom who is entitled to relief under this section in respect of any premium may deduct from any payment in respect of the premium and retain an amount equal to F4112.5 per cent of the payment; and
b
the person to whom the payment is made shall accept the amount paid after the deduction in discharge of the individual’s liability to the same extent as if the deduction had not been made and may recover the deficiency from the Board.
6
F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6A
F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9
10
M10Subsection (3)(b) above shall not apply—
a
to any policy of life insurance having as its sole object the provision on an individual’s death or disability of a sum substantially the same as any amount then outstanding under a mortgage of his residence, or of any premises occupied by him for the purposes of a business, being a mortgage the principal amount secured by which is repayable by instalments payable annually or at shorter regular intervals; or
b
to any policy of life insurance issued in connection with an approved scheme as defined in Chapter I of Part XIV.
In the application of this subsection to Scotland, for any reference to a mortgage there shall be substituted a reference to a heritable security within the meaning of the M11Conveyancing (Scotland) Act 1924 (but including a security constituted by ex facie absolute disposition or assignation).
11
M12Subsection (3)(a) and (d) above shall not affect premiums payable—
a
under policies or contracts made in connection with any superannuation or bona fide pension scheme for the benefit of the employees of any employer, or of persons engaged in any particular trade, profession, vocation or business, or for the benefit of the F48spouse, F49civil partner, widow, widower F50, surviving civil partner or children or other dependants of any such employee or person, or
b
under policies taken out by teachers in the schools known in the year 1918 as secondary schools, pending the establishment of a superannuation or pension scheme for those teachers.
12
Schedule 14 shall have effect for the purpose of modifying, for certain cases, and supplementing the provisions of this section.
F5113
In F52. . . Schedule 14, “friendly society” means the same as in the Friendly Societies Act 1992 (and includes any society that by virtue of section 96(2) of that Act is to be treated as a registered friendly society within the meaning of that Act).
F5314
In subsection (2)(a)—
“contracts of long-term insurance” means contracts which fall within Part II of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001; and
“member of the society” has the same meaning as in Lloyd’s Act 1982 M13.
266AF76Life assurance premiums paid by employer
1
This section applies if—
a
pursuant to F54an employer-financed retirement benefits scheme, the employer in any year of assessment pays a sum with a view to the provision of any relevant benefits for or in respect of any employee of that employer, and
b
the payment is made under such an insurance or contract as is mentioned in section 266.
This section applies whether or not the accrual of the relevant benefits is dependent on any contingency.
2
Relief, if not otherwise allowable, shall be given to that employee under section 266 in respect of the payment to the extent, if any, to which such relief would have been allowable to him if—
a
the payment had been made by him, and
b
the insurance or contract under which the payment is made had been made with him.
F553
For the purposes of subsection (1)(a) benefits are provided in respect of an employee if they are provided for the employee’s spouse, widow or widower, children, dependants or personal representatives.
4
If a sum within subsection (1) is paid with a view to the provision of benefits for or in respect of more than one employee of the employer, part of it is to be treated as paid for or in respect of each of them.
5
The amount treated as paid for or in respect of each employee is—
where—
A is the sum paid,
B is the amount which would have had to be paid to secure the benefits to be provided for or in respect of the employee in question, and
C is the total amount which would have had to be paid to secure the benefits to be provided for or in respect of all the employees if separate payments had been made in the case of each of them.
6
This section does not apply if—
a
in the year of assessment in which the sum is paid the earnings from the employee’s employment are (or, if there are none, would be if there were any) earnings charged on remittance, or
b
the employee is not domiciled in the United Kingdom in the tax year in which the sum is paid and the conditions in subsection (7) are met.
7
Those conditions are—
a
that the employment is with a foreign employer, and
b
that, on a claim made by the employee, the Board are satisfied that the pension scheme corresponds to a registered pension scheme.
8
In subsection (6)(a) “earnings charged on remittance” means earnings which are taxable earnings under—
a
section 22 of ITEPA 2003 (chargeable overseas earnings for year when F56remittance basis applies and employee outside section 26), or
b
section 26 of that Act (foreign earnings for year when F57remittance basis applies and employee meets section 26A requirement).
F588A
Section 835BA of ITA 2007 (deemed domicile) applies for the purposes of subsection (6)(b).
9
In this section—
“employer-financed retirement benefits scheme”, and
“relevant benefits”,
have the same meaning as in Chapter 2 of Part 6 of ITEPA 2003 (see sections 393A and 393B of that Act).
267 Qualifying policies.
Schedule 15, Part I of which contains the basic rules for determining whether or not a policy is a qualifying policy, Part II of which makes provision for the certification etc. of policies as qualifying policies and Part III of which modifies Parts I and II in their application to certain policies issued by non-resident companies, shall have effect for the purpose of determining whether or not a policy is a qualifying policy; and, accordingly, any reference in this Act to a qualifying policy shall be construed in accordance with that Schedule.
268 Early conversion or surrender of life policies.
F59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
269 Surrender etc. of policies after four years.
F60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
270 Provisions supplementary to sections 268 and 269.
F61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
271 Deemed surrender in cases of certain loans.
F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
272 Collection of sums payable under sections 268 and 269.
F63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
273 Payments securing annuities.
F64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
274 Limits on relief under F65section 266.
1
2
3
F70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
M16War insurance premiums shall not be taken into account in calculating the limits of one-sixth of total income or of ÂŁ100 mentioned in this section.
In this subsection “war insurance premiums” means any additional premium F71. . . paid in order to extend an existing life insurance policy to risks arising from war or war service abroad, and any part of any premium F71. . . paid in respect of a life insurance policy covering those risks, or either of them, which F72is attributable to those risks, or either of them.
Supplemental
F77275 Meaning of “relative”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
276 Effect on relief of charges on income.
F78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
277 Partners.
F79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
278 Non-residents.
F80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER II TAXATION OF INCOME OF SPOUSESF95 AND CIVIL PARTNERS
General rules
F81279 Aggregation of wife’s income with husband’s.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F82280 Transfer of reliefs.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F83281 Tax repayments to wives.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
282 Construction of references to F84spouses or civil partners living together.
F85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
282AF86 Jointly held property.
F87. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
282B Jointly held property: declarations.
F88. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Separate assessments
F89283 Option for separate assessment.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90284 Effect of separate assessment on personal reliefs.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F91285 Collection from wife of tax assessed on husband but attributable to her income.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F92286 Right of husband to disclaim liability for tax on deceased wife’s income.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Separate taxation
F93287 Separate taxation of wife’s earnings.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F94288 Elections under section 287.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F136CHAPTER IIIENTERPRISE INVESTMENT SCHEME
Pt. 7 Ch. 3 (ss. 289-312), except s. 305A, repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 627, Sch. 3 Pt. 2 (with savings in s. 1034(3), Sch. 2)
289 Eligibility for relief.
F96. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
289AF137 Form of relief.
F97. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
289BF138 Attribution of relief to shares.
F98. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
290 Minimum and maximum subscriptions.
F99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F101290AF100 Restriction of relief where amounts raised exceed permitted maximum.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
291 Individuals qualifying for relief.
F102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
291AF139 Connected persons: directors.
F103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
291BF140 Connected persons: persons interested in capital etc. of company.
F104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
292 Parallel trades.
F105. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
293 Qualifying companies.
F106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
294 Companies with interests in land.
F107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
295 Valuation of interests in land for purposes of section 294(1)(b).
F108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
296 Section 294 disapplied where amounts raised total ÂŁ50,000 or less.
F109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
297 Qualifying trades.
F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
298 Provisions supplementary to sections 293 and 297.
F111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
299 Disposal of shares.
F112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
299AF113 Loan linked investments.
F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
299BF141 Pre-arranged exits.
F115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
300 Value received from company.
F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
300AF142 Receipt of replacement value
F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
301 Provisions supplementary to section 300.
F118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
301AF143 Receipts of insignificant value: supplementary provision
F119. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
302 Replacement capital.
F120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
303 Value received by persons other than claimants.
F121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
303AAF144 Insignificant repayments disregarded for purposes of s.303(1)
F122. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
303AF145 Restriction on withdrawal of relief under section 303.
F123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
304F124Spouses and civil partners.
F125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
304AF146 Acquisition of share capital by new company.
F126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
305 Reorganisation of share capital.
F127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
305AF147 Relief for loss on disposal of shares.
F128. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
306 Claims.
F129. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
307 Withdrawal of relief.
F130. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
308 Application to subsidiaries.
F131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
309 Further provisions as to subsidiaries.
F132. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
310 Information.
F133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
311 Nominees, bare trustees and approved investment funds.
F134. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
312 Interpretation of Chapter III.
F135. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER IV SPECIAL PROVISIONS
313 Taxation of consideration for certain restrictive undertakings.
F148. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
314 Divers and diving supervisors.
F149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
315 Wounds and disability pensions.
F150. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
316 Allowances, bounties and gratuities.
F151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
317 Victoria Cross and other awards.
F152. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
318 Other pensions in respect of death due to war service etc.
F153. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
319 Crown servants: foreign service allowance.
F154. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
320 Commonwealth Agents-General and official agents etc.
F155. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
321 Consuls and other official agents.
F156. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
322 Consular officers and employees.
F157. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
323 Visiting forces.
F158. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
324 Designated international organisations.
F159. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
325 Interest on deposits with National Savings Bank.
F160. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
326 Interest etc. under contractual savings schemes.
F161. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F162326A Tax-exempt special savings accounts.
F163. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F164326B Loss of exemption for special savings accounts.
F165. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
326BBF190 Follow-up TESSAs.
F166. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F167326C Tax-exempt special savings accounts: supplementary.
F168. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
326DF191 Tax-exempt special savings accounts: tax representatives.
F169. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
327 Disabled person’s vehicle maintenance grant.
F170. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
327AF192Payments to adopters
F171. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F172328 Funds in court.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
329 Interest on damages for personal injuries.
F173. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
329AAF193 Personal injury damages in the form of periodical payments.
F174. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
329AB Compensation for personal injury under statutory or other schemes.
F175. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F176329AF194 Annuities purchased for certain persons.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F177329B Annuities assigned in favour of certain persons.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F178329CF195 Annuities: criminal injuries.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
330 Compensation for National-Socialist persecution.
F179. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
331 Scholarship income.
F180. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
331AF196 Student loans: certain interest to be disregarded.
F181. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
332 Expenditure and houses of ministers of religion.
1
F182. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
F182. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
F183. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1843A
F185. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3B
F185. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
F185. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
332AF197 Venture capital trusts: relief.
F186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
333F187Investment plan regulations
Regulations under Chapter 3 of Part 6 of ITTOIA 2005 (income from individual investment plans) may include provision generally for the purpose of the administration of corporation tax in relation to plans.
333AF198 Personal equity plans: tax representatives.
F188. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
333BF199 Involvement of insurance companies with plans and accounts.
F189. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER V RESIDENCE OF INDIVIDUALS
334 Commonwealth citizens and others temporarily abroad.
F200. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
335 Residence of persons working abroad.
F201. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
336 Temporary residents in the United Kingdom.
F202. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Pt. 7 Ch. 2 heading inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 61