208 Residence: available accommodation.U.K.
(1)In section 336 of the Taxes Act 1988 (temporary residents in the United Kingdom) the following subsection shall be inserted after subsection (2)—
“(3)The question whether—
(a)a person falls within subsection (1)(a) above, or
(b)for the purposes of subsection (2) above a person is in the United Kingdom for some temporary purpose only and not with the intention of establishing his residence there,
shall be decided without regard to any living accommodation available in the United Kingdom for his use.”
(2)In section 9 of the M1Taxation of Chargeable Gains Act 1992 (residence, including temporary residence) the following subsection shall be inserted after subsection (3)—
“(4)The question whether for the purposes of subsection (3) above an individual is in the United Kingdom for some temporary purpose only and not with any view or intent to establish his residence there shall be decided without regard to any living accommodation available in the United Kingdom for his use.”
(3)In consequence of subsection (1) above, in section 267(4) of the M2Inheritance Tax Act 1984 (residence in United Kingdom determined as for purposes of income tax) the words “but without regard to any dwelling-house available in the United Kingdom for his use” shall be omitted.
(4)Subsections (1) and (2) above shall have effect for the year 1993-94 and subsequent years of assessment.
(5)Subsection (3) above shall have effect where the year of assessment concerned is 1993-94 or a subsequent year of assessment.