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This is the original version (as it was originally enacted).
41Interpretation etc.
(1)In this Chapter—
“the Board of Inland Revenue” means the Commissioners of Inland Revenue (as to which, see in particular the Inland Revenue Regulation Act 1890 (c. 21)),
“the Inland Revenue” means any officer of the Board of Inland Revenue,
“notice” means notice in writing, and
“tax year”—
(a)
in relation to income tax, means a year of assessment within the meaning of ICTA (see section 832(1) of that Act), and
(b)
in relation to capital gains tax, means a year of assessment within the meaning of TCGA 1992 (see section 288(1) of that Act).
(2)For the purposes of this Chapter—
(a)a vulnerable person is UK resident during a tax year if he is either resident in the United Kingdom during any part of the tax year or ordinarily resident in the United Kingdom during the tax year, and
(b)a vulnerable person is non-UK resident during a tax year if he is neither resident in the United Kingdom during any part of the tax year nor ordinarily resident in the United Kingdom during the tax year.
(3)Sections 30 to 33 and Schedule 1 are to be construed as one with TCGA 1992.
(4)To the extent that any provision of this Chapter would not, apart from this subsection, form part of Income Tax Acts, the provisions of the Income Tax Acts are to apply for the purposes of any references in the provision relating to income arising (or treated as arising) to a person or to the income tax liability of a person.
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