Part 2Income tax, corporation tax and capital gains tax_general
Miscellaneous
70Allowances etc for non-resident nationals of an EEA state
(1)
In section 278 of ICTA (non-residents eligible for reliefs)—
(a)
in subsection (2)(a), omit “or an EEA national”, and
(b)
omit subsection (9).
(2)
In section 56(3) of ITA 2007 (non-UK residents eligible for personal allowances and tax reductions), before paragraph (a) insert—
“(za)
is a national of an EEA state,”.
(3)
Accordingly, omit section 145 of FA 1996 (personal reliefs for non-resident EEA nationals).
(4)
The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.