SCHEDULES
SCHEDULE 8Deemed domicile: income tax and capital gains tax
PART 1Application of deemed domicile rule
ITA 2007
13
(1)
In section 718 (meaning of “person abroad” etc), after subsection (2) insert—
“(3)
Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).”
(2)
The amendment made by this paragraph has effect in relation to the tax year 2017-18 and subsequent tax years.