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1

Sub-paragraph (2) has effect for the purposes of—

• paragraphs 100(1)(b), 101(1)(c) and 102(1)(e),

• paragraph (b) of paragraph 118(3) so far as having effect for the purposes of paragraph 118(1)(d), and

• paragraphs 124(1)(b), 126(7)(b), 127(1)(e) and 151(1)(b).

2

An individual not domiciled in the United Kingdom at a time in the tax year 2017-18, or a later tax year, is to be regarded as domiciled in the United Kingdom at that time if—

a

the individual was born in the United Kingdom,

b

the individual's domicile of origin was in the United Kingdom, and

c

the individual is resident in the United Kingdom for the tax year concerned.