- Latest available (Revised)
- Point in Time (16/12/2010)
- Original (As enacted)
Version Superseded: 17/07/2012
Point in time view as at 16/12/2010. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
There are currently no known outstanding effects for the Income Tax Act 2007, Section 833.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)This section applies to an individual who—
(a)is a member of a visiting force of a designated country or of a civilian component of such a force,
(b)is in the United Kingdom, but only because of being a member of the force or the civilian component, and
(c)is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.
(2)For the purposes of subsection (1)—
(a)members of the armed forces of a designated country who are attached to a designated allied headquarters are treated as a visiting force of that country, and
(b)whether an individual is a member of a civilian component of such a force is to be determined accordingly.
(3)This section also applies to an individual who—
(a)is of a category for the time being agreed between Her Majesty's Government in the United Kingdom and the other members of the North Atlantic Council,
(b)is employed by a designated allied headquarters,
(c)is in the United Kingdom, but only because of being employed by the designated allied headquarters, and
(d)is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.
(4)If this section applies to an individual throughout a period, the period is not treated for income tax purposes as—
(a)a period of residence in the United Kingdom, or
(b)creating a change of the individual's residence or domicile.
(5)Subsection (4) does not affect the operation of section 56 or 460 of this Act F1... (residence etc of claimants) in relation to an individual for any tax year.
(6)Subsections (1) to (3) are to be interpreted as if—
(a)they were in Part 1 of the Visiting Forces Act 1952 (c. 67), and
(b)references in that Act to a country to which a provision of that Act applies were references to a designated country.
(7)In this section—
“allied headquarters” means an international military headquarters established under the North Atlantic Treaty, and
“designated” means designated for the purpose in question by or under an Order in Council made for giving effect to an international agreement.
Textual Amendments
F1Words in s. 833(5) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(o)(v)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: