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Income Tax Act 2007

Section 861: Declarations of non-UK residence: settlements

2609.This section applies to investments satisfying the settlement condition set out in section 856(6). It is based on sections 481(5) and 482(2) and (6) of ICTA and regulations 2(1), 4(1)(bb) and 11 of the building society regulations.

2610.The section confirms that a declaration of non-UK residence in a prescribed or authorised format containing certain information is required if the investment is not to be treated as a relevant investment (see subsection (2)). See Change 130 in Annex 1.

2611.See Change 131 in Annex 1 and the commentary on section 859 for information on changes made in respect of Scottish partnerships in subsections (2) to (4).

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