The Income Tax (Removal of Ordinary Residence) Regulations 2013
1Citation, commencement and effect
2The amendments made— (a) by regulations 3, 4 and 7...
3Amendment of the Income Tax (Entertainers and Sportsmen) Regulations 1987
4Amendment of the Individual Savings Account Regulations 1998
5Amendment of the Pensions Schemes (Taxable Property Provisions) Regulations 2006
6Amendment of the Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009
7Amendment of the Offshore Funds (Tax) Regulations 2009

2013 No. 605

Income Tax

The Income Tax (Removal of Ordinary Residence) Regulations 2013

Made

Laid before House of Commons

Coming into force

The Treasury in exercise of the powers conferred by section 151 of the Taxation of Capital Gains Act 19921, sections 273ZA(1) and (2) of the Finance Act 20042, sections 694, 695, 695A and 701 of the Income Tax (Trading and Other Income) Act 20053, sections 966(6) and 970(5) of the Income Tax Act 20074, section 45 of the Finance Act 20095, and sections 354(1) and (5) of the Taxation (International and Other Provisions) Act 20106 make the following Regulations: