Part 14Income tax liability: miscellaneous rules

F1Chapter 1AExemption for persons not domiciled in United Kingdom

Annotations:
Amendments (Textual)
F1

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)

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.