Taxation (International and Other Provisions) Act 2010

This section has no associated Explanatory Notes

74(1)Amend section 200 (domicile for tax purposes of overseas electors) as follows.U.K.

(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 ”.