177 Election to be treated as domiciled in United Kingdom
Finance Act 2013 (2013 c 29) | Legislation

177  Election to be treated as domiciled in United Kingdom

(1)     IHTA 1984 is amended as follows.

(2)     In section 267 (persons treated as domiciled in United Kingdom), at the end insert—

“(5)     In determining for the purposes of this section whether a person is, or at any time was, domiciled in the United Kingdom, sections 267ZA and 267ZB are to be ignored.”

(3)     After that section insert—

“267ZA Election to be treated as domiciled in United Kingdom

(1)     A person may, if condition A or B is met, elect to be treated for the purposes of this Act as domiciled in the United Kingdom (and not elsewhere).

(2)     A person's personal representatives may, if condition B is met, elect for the person to be treated for the purposes of this Act as domiciled in the United Kingdom (and not elsewhere).

(3)     Condition A is that, at any time on or after 6 April 2013 and during the period of 7 years ending with the date on which the election is made, the person had a spouse or civil partner who was domiciled in the United Kingdom.

(4)     Condition B is that a person (“the deceased”) dies and, at

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