SCHEDULES

SCHEDULE 7Miscellaneous relocations

Part 13Relocation of section 200 of FA 1996 so far as applying for income tax purposes

Finance Act 1996 (c. 8)

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1

Amend section 200 (domicile for tax purposes of overseas electors) as follows.

2

In subsection (1)(a) (determinations for purposes of inheritance tax, income tax or capital gains tax) omit “, income tax”.

3

In subsection (4)(a) (which refers to any of the taxes mentioned in subsection (1)(a)) for “any” substitute “ either ”.