Part 13

Tax avoidance
Chapter 2

Transfer of assets abroad

Charge where capital sums received

Non-domiciled individuals
730
1
An individual is not chargeable to income tax under section 727 in respect of any income treated as arising to the individual under section 728 if conditions A and B are met.
2
Condition A is that the individual is domiciled outside the United Kingdom.
3
Condition B is that if the income had in fact been the individual’s income, because of being so domiciled the individual would not have been chargeable to income tax in respect of it.