SCHEDULES

SCHEDULE 7 U.K.Miscellaneous relocations

Part 13 U.K.Relocation of section 200 of FA 1996 so far as applying for income tax purposes

Finance Act 1996 (c. 8) U.K.

73 U.K.FA 1996 is amended as follows.

74 (1) Amend section 200 (domicile for tax purposes of overseas electors) as follows. U.K.

(2) In subsection (1)(a) (determinations for purposes of inheritance tax, income tax or capital gains tax) omit “, income tax”.

(3) In subsection (4)(a) (which refers to any of the taxes mentioned in subsection (1)(a)) for “any” substitute “ either ”.