718Meaning of “person abroad” etcU.K.
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(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).