Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter VI Miscellaneous provisions
Reliefs
145 Personal reliefs for non-resident EEA nationals.
1
In section 278(2)(a) of the Taxes Act 1988 (exclusion of non-residents from entitlement to personal reliefs not to apply to Commonwealth citizens or citizens of the Republic of Ireland), for “a citizen of the Republic of Ireland” there shall be substituted “
an EEA national
”
.
2
After subsection (8) of that section (claims to be made to the Board) there shall be added the following subsection—
9
In this section “EEA national” means a national of any State, other than the United Kingdom, which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992, as adjusted by the Protocol signed at Brussels on 17th March 1993.
3
This section has effect for the year 1996-97 and subsequent years of assessment.