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Textual Amendments
F1Sch. 9A inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 5
3For the purposes of this Schedule, an individual is “non-resident” in relation to a chargeable transaction if the individual is not UK resident in relation to the transaction (see paragraphs 4 and 5).
4(1)For the purposes of this Schedule, an individual is “UK resident” in relation to a chargeable transaction if the individual is present in the United Kingdom on at least 183 days during any continuous period of 365 days that falls within the relevant period.
(2)“The relevant period” means the period that—
(a)begins with the day 364 days before the effective date of the chargeable transaction, and
(b)ends with the day 365 days after the effective date of the chargeable transaction.
(3)This paragraph does not apply in relation to a chargeable transaction to which paragraph 5 applies.
(4)References in this paragraph to an individual being present in the United Kingdom on a day are to the individual being present in the United Kingdom at the end of that day.
(5)This paragraph is subject to paragraph 12 (spouses and civil partners of UK residents).
5(1)For the purposes of this Schedule, an individual is “UK resident” in relation to a chargeable transaction to which this paragraph applies if the individual is present in the United Kingdom on at least 183 days during the period that—
(a)begins with the day 364 days before the effective date of the chargeable transaction, and
(b)ends with the effective date of the chargeable transaction.
(2)This paragraph applies to a chargeable transaction if any of conditions A to C is met in relation to the transaction.
(3)Condition A is that the purchaser is, or (if there is more than one) the purchasers include—
(a)a company, or
(b)a person acting as a trustee of a unit trust scheme.
(4)Condition B is that the purchaser is, or (if there is more than one) the purchasers include, an individual who is treated as entering into the transaction by virtue of paragraph 2 of Schedule 15 (transaction entered into for the purposes of a partnership treated as entered into by partners).
(5)Condition C is that—
(a)the purchaser is, or (if there is more than one) the purchasers include, an individual who is acting as a trustee of a settlement, and
(b)under the terms of the settlement no beneficiary is entitled—
(i)to occupy the dwelling or dwellings for life, or
(ii)to income earned in respect of the dwelling or dwellings.
(6)References in this paragraph to an individual being present in the United Kingdom on a day are to the individual being present in the United Kingdom at the end of that day.
(7)This paragraph is subject to paragraph 12 (spouses and civil partners of UK residents).
6(1)For the purposes of paragraphs 4 and 5, an individual is (subject to sub-paragraph (3)) treated as present in the United Kingdom at the end of a day if at that time the individual—
(a)is in Crown employment, and
(b)is present in a country or territory outside the United Kingdom for the purpose of performing activities in the course of that employment.
(2)For the purposes of paragraphs 4 and 5, an individual is (subject to sub-paragraph (3)) treated as present in the United Kingdom at the end of a day if at that time the individual—
(a)is the spouse or civil partner of an individual who is treated as present in the United Kingdom at the end of that day under sub-paragraph (1), and
(b)is living with that spouse or civil partner.
(3)Sub-paragraph (1) or (2) applies in relation to an individual only if a claim that it should so apply is included in a land transaction return or an amendment of such a return.
(4)“Crown employment” means employment under the Crown—
(a)which is of a public nature, and
(b)the earnings from which are payable out of the public revenue of the United Kingdom or of Northern Ireland.
(5)Section 1011 of the Income Tax Act 2007 (references to married persons, or civil partners, living together) applies for the purposes of this paragraph.]
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