- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In Chapter 2A of Part 14 of ITA 2007 (income tax liability: domicile), after section 835B insert—
(1)This section has effect for the purposes of the provisions of the Income Tax Acts or TCGA 1992 which apply this section.
(2)An individual not domiciled in the United Kingdom at a time in a tax year (“the relevant tax year”) is to be regarded as domiciled in the United Kingdom at that time if—
(a)condition A is met, or
(b)condition B is met.
(3)Condition A is that—
(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 UK resident for the relevant tax year.
(4)Condition B is that the individual has been UK resident for at least 15 of the 20 tax years immediately preceding the relevant tax year.
(5)But Condition B is not met if—
(a)the individual is not UK resident for the relevant tax year, and
(b)there is no tax year beginning after 5 April 2017 and preceding the relevant tax year in which the individual was UK resident.”
(2)Schedule 8 contains—
(a)provision applying section 835BA of ITA 2007, and
(b)further provision relating to this section.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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