Part 14Income tax liability: miscellaneous rules

F1Chapter A1Remittance basis

Remittance of income and gains: property treated as not remitted

809Z2Personal use rule

(1)

Clothing, footwear, jewellery or watches meet the personal use rule if they—

(a)

are property of a relevant person, and

(b)

are for the personal use of a relevant individual.

(2)

In this section—

(a)

“relevant person” has the meaning given by section 809M, and

(b)

“relevant individual” means an individual who is a relevant person by virtue of section 809M(2)(a), (b), (c) or (d) (the individual with income or gains, or a husband, wife, civil partner, child or grandchild).