Modifications etc. (not altering text)
C1Pt. 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)
C2Pt. 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
[F1(1)In this Chapter “person abroad” means—
(a)a person who is resident outside the United Kingdom, or
(b)an individual who is domiciled outside the United Kingdom.]
(2)For the purposes of this Chapter, the following persons are treated as resident outside the United Kingdom—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)the person treated as [F3non-UK resident] under section 475(3) (trustees of settlements), and
(c)persons treated as non-UK resident under section 834(4) (personal representatives).
[F4(3)Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).]
Textual Amendments
F1S. 718(1) substituted (with effect in accordance with Sch. 10 para. 9(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 10 para. 2(2)
F2S. 718(2)(a) omitted (with effect in accordance with Sch. 10 para. 9(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 10 para. 2(3)
F3Words in s. 718(2)(b) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 59 (with Sch. 46 para. 73)
F4S. 718(3) inserted (with effect in accordance with Sch. 8 para. 13(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 13(1)