Part VI Miscellaneous and General

Miscellaneous

208 Residence: available accommodation.

F1(1)

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(2)

In section 9 of the M1Taxation of Chargeable Gains Act 1992 (residence, including temporary residence) the following subsection shall be inserted after subsection (3)—

“(4)

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.”

(3)

In consequence of subsection (1) above, in section 267(4) of the M2Inheritance Tax Act 1984 (residence in United Kingdom determined as for purposes of income tax) the words “but without regard to any dwelling-house available in the United Kingdom for his use” shall be omitted.

(4)

Subsections (1) and (2) above shall have effect for the year 1993-94 and subsequent years of assessment.

(5)

Subsection (3) above shall have effect where the year of assessment concerned is 1993-94 or a subsequent year of assessment.