Part 13: Relocation of section 200 of FA 1996 so far as applying for income tax purposes
Overview
1353.This Part inserts section 835B of ITA. It is based on section 200 of FA 1996.
Section 835B of ITA: Domicile for income tax purposes of overseas electors
1354.Section 835B specifies that action taken by an individual to register for or vote in United Kingdom elections shall not affect the question of the individual’s domicile for the purposes of income tax unless the individual chooses that it should affect the question.
1355.Section 200 of FA 1996 continues to apply for capital gains tax and inheritance tax purposes.