Amendment to the Income Tax Act 2007
This section has no associated Explanatory Memorandum
3.—(1) The Income Tax Act 2007(1) is amended as follows.
(2) In section 56(3)(za) (personal reliefs: residence of claimants) after “is a” insert “national of the United Kingdom or a”.
(1)
2007 c. 3. Section 56(3)(za) was inserted by section 70(2) of the Finance Act 2008 (c. 9).