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Income Tax Act 2007
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860Declarations of non-UK residence: personal representatives
This section has no associated Explanatory Notes
(1)This section applies to an investment with a deposit-taker or building society which meets the personal representative condition in section 856(5).
(2)The investment is not a relevant investment if—
(a)an appropriate person has made the declaration set out in subsection (3) to the deposit-taker or building society,
(b)the declaration contains such information as the Commissioners for Her Majesty’s Revenue and Customs may reasonably require, and
(c)the declaration is in such form as the Commissioners may prescribe or authorise.
(3)The declaration is that the deceased was not ordinarily UK resident immediately before the deceased’s death.
(4)In this section “appropriate person” means—
(a)any of the personal representatives who are entitled to receive interest on the investment, or
(b)a person to whom any such interest is payable.
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