http://www.legislation.gov.uk/uksi/2014/3062/article/1/made

The Income Tax (Removal of Ordinary Residence) Order 2014

en

King's Printer of Acts of Parliament

2015-07-06

INCOME TAX

Section 628 of the Income Tax (Trading and Other Income) Act 2005 provides an exception to the rule that income which arises under a settlement is treated for income tax purposes as the income of the settlor if certain conditions are satisfied. Subsection (6) defines a “UK settlement” for the purposes of the exception. This Order removes the reference to “and ordinarily resident” from that definition.