In this Act “resident” and “ordinarily resident” have the same meanings as in the Income Tax Acts.

F1Sections 42 and 43 of ITEPA 2003 (disputes as to domicile or ordinary residence) shall apply in relation to capital gains tax as F2they apply for the purposes mentioned in F3section 42 of that Act.

Subject to F4sections 10(1) and 10A, an individual who is in the United Kingdom for some temporary purpose only and not with any view or intent to establish his residence in the United Kingdom shall be charged to capital gains tax on chargeable gains accruing in any year of assessment if and only if the period (or the sum of the periods) for which he is resident in the United Kingdom in that year of assessment exceeds 6 months.

The question whether for the purposes of subsection (3) above an individual is in the United Kingdom for some temporary purpose only and not with any view or intent to establish his residence there shall be decided without regard to any living accommodation available in the United Kingdom for his use.