Part 13Tax avoidance
Chapter 2Transfer of assets abroad
Introduction
718Meaning of “person abroad” etc
F1(1)
In this Chapter “person abroad” F2means a person who is resident outside the United Kingdom.
(2)
For the purposes of this Chapter, the following persons are treated as resident outside the United Kingdom—
F3(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
the person treated as F4non-UK resident under section 475(3) (trustees of settlements), and
(c)
persons treated as non-UK resident under section 834(4) (personal representatives).
F5(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .