Part 2Income tax, corporation tax and capital gains tax_general

Miscellaneous

70Allowances etc for non-resident nationals of an EEA state

1

In section 278 of ICTA (non-residents eligible for reliefs)—

a

in subsection (2)(a), omit “or an EEA national”, and

b

omit subsection (9).

2

In section 56(3) of ITA 2007 (non-UK residents eligible for personal allowances and tax reductions), before paragraph (a) insert—

za

is a national of an EEA state,

3

Accordingly, omit section 145 of FA 1996 (personal reliefs for non-resident EEA nationals).

4

The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.