Part 3U.K.Personal reliefs

(1)This section applies in relation to an individual who claims—

(a)an allowance under Chapter 2 (personal allowance and blind person's allowance) for a tax year, or

(b)a tax reduction under Chapter 3 [F1or 3A] (tax reductions for married couples and civil partners) for a tax year.

(2)The individual meets the requirements of this section if the individual—

(a)is UK resident for the tax year, or

(b)meets the condition in subsection (3).

(3)An individual meets the condition in this subsection if, at any time in the tax year, the individual—

[F2(za)is a [F3national of the United Kingdom or a] national of an EEA state,]

(a)is resident in the Isle of Man or the Channel Islands,

(b)has previously resided in the United Kingdom and is resident abroad for the sake of the health of—

(i)the individual, or

(ii)a member of the individual's family who is resident with the individual,

(c)is a person who is or has been employed in the service of the Crown,

(d)is employed in the service of any territory under Her Majesty's protection,

(e)is employed in the service of a missionary society, or

(f)is a person whose late spouse or late civil partner was employed in the service of the Crown.

Textual Amendments

F1Words in s. 56(1)(b) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(7)

F2S. 56(3)(za) inserted (21.7.2008 with effect in accordance with s. 70(4) of the amending Act) by Finance Act 2008 (c. 9), s. 70(2)