IntroductionU.K.
109U.K.This Part of this Schedule—
(a)explains when an individual is to be regarded for the purposes of certain enactments as temporarily non-resident,
(b)defines the year of departure and the period of return for the purposes of those enactments,
(c)makes consequential amendments to certain enactments containing special rules for temporary non-residents, and
(d)inserts some more special rules for temporary non-residents in certain cases.