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26.—(1) The digital requirements do not apply to a person in respect of that person’s foreign businesses for a tax year in which the person is not domiciled in the United Kingdom.
(2) For the purposes of paragraph (1), a person’s foreign businesses are—
(a)that person’s overseas property business within the meaning of section 265 of ITTOIA 2005; and
(b)any trade, profession or vocation carried on by that person outside the United Kingdom.
(3) Where a person carries on a trade, profession or vocation partly in the United Kingdom and partly outside the United Kingdom, the part carried on outside the United Kingdom is a foreign business for the purposes of paragraph (1), but the part that is carried on in the United Kingdom is not.
(4) Section 835BA (deemed domicile)(1) of ITA 2007(2) applies for the purposes of this regulation.
Section 835BA was inserted by section 29(1) of the Finance (No. 2) Act 2017.
“ITA 2007” is defined in section 118 of TMA 1970. That definition was inserted by paragraphs 242 and 263 of Schedule 1 to the Income Tax Act 2007 (c. 3).
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