Part 13Tax avoidance

C1C2Chapter 2Transfer of assets abroad

Annotations:
Modifications etc. (not altering text)
C1

Pt. 13 Ch. 2 applied by 1988 c. 1, s. 762ZA (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)

C2

Pt. 13 Ch. 2 applied (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 21

Introduction

718Meaning of “person abroad” etc

1

In this Chapter “person abroad” means a person who is resident or domiciled outside the United Kingdom.

2

For the purposes of this Chapter, the following persons are treated as resident outside the United Kingdom—

a

a UK resident body corporate that is incorporated outside the United Kingdom,

b

the person treated as neither UK resident nor ordinarily UK resident under section 475(3) (trustees of settlements), and

c

persons treated as non-UK resident under section 834(4) (personal representatives).