Income Tax Act 2007 (c. 3)

Part 14 U.K. Income tax liability: miscellaneous rules

[F1 Chapter 1A U.K. Exemption for persons not domiciled in United Kingdom

Textual Amendments

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)

828A Introduction U.K.

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.]