Income Tax Act 2007

[F1 828A Introduction U.K.

This Chapter provides for an exemption from liability to income tax for an individual for a tax year if—

(a) the individual is UK resident in the tax year but not domiciled in the United Kingdom in the tax year,

(b) section 809B does not apply to the individual for the tax year, and

(c) conditions A to F in section 828B are met.]

Textual Amendments

F1 Pt. 14 Ch. 1A inserted (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2009 (c. 10), s. 52(1)