2013 No. 605
Income Tax
The Income Tax (Removal of Ordinary Residence) Regulations 2013
Made 13th March 2013
Laid before House of Commons 14th March 2013
Coming into force 6th April 2013

The Treasury in exercise of the powers conferred by section 151 of the Taxation of Capital Gains Act 1992, sections 273ZA(1) and (2) of the Finance Act 2004, sections 694, 695, 695A and 701 of the Income Tax (Trading and Other Income) Act 2005, sections 966(6) and 970(5) of the Income Tax Act 2007, section 45 of the Finance Act 2009, and sections 354(1) and (5) of the Taxation (International and Other Provisions) Act 2010 make the following Regulations:
1992 c. 12; section 151(4) was inserted by section 85 of the Finance Act 1993 (c. 34); section 151(2) was substituted by section 64(2) of the Finance Act 1995 (c. 4) which also inserted subsection (2A); the substituted subsection (2) and inserted subsection (2A) were substituted by a further subsection (2) by paragraph 436 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5); the substituted subsection (2) was amended by paragraph 40 of the Finance Act 2011 (c. 11).
2004 c. 12; section 273ZA was inserted by paragraphs 2 and 10 of Schedule 21 to the Finance Act 2006 (c. 25).
2005 c. 5; sections 694(1A), 695A and 701(6) were inserted by section 40 of the Finance Act 2008 (c. 9); sections 695(3) and (4) were amended by paragraphs 131 and 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11).
2007 c. 3.
2009 c.10; section 45 was amended by paragraphs 706 and 710 of Schedule 1 to the Corporation Tax Act 2010 (c. 4).
2010 c. 8.