Part 14Income tax liability: miscellaneous rules
F1Chapter 1AExemption for persons not domiciled in United Kingdom
Annotations:
Amendments (Textual)
828AIntroduction
This Chapter provides for an exemption from liability to income tax for an individual for a tax year if—
a
the individual is UK resident in the tax year but not domiciled in the United Kingdom in the tax year,
b
section 809B does not apply to the individual for the tax year, and
c
conditions A to F in section 828B are met.
Pt. 14 Ch. 1A inserted (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2009 (c. 10), s. 52(1)