PART 6Other provisions
Residence
218Statutory residence test
1
Schedule 45 contains—
a
provision for determining whether individuals are resident in the United Kingdom for the purposes of income tax, capital gains tax and (where relevant) inheritance tax and corporation tax,
b
provision about split years, and
c
provision about periods when individuals are temporarily non-resident.
2
The Treasury may by order make any incidental, supplemental, consequential, transitional or saving provision in consequence of Schedule 45.
3
An order under subsection (2) may—
a
make different provision for different purposes, and
b
make provision amending, repealing or revoking any provision made by or under an Act (whenever passed or made).
4
An order under subsection (2) is to be made by statutory instrument.
5
A statutory instrument containing an order under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.