Part 4 Anti-Avoidance

Part 4 Anti-Avoidance

Introduction

109

This Part of this Schedule—

(a)     explains when an individual is to be regarded for the purposes of certain enactments as temporarily non-resident,

(b)     defines the year of departure and the period of return for the purposes of those enactments,

(c)     makes consequential amendments to certain enactments containing special rules for temporary non-residents, and

(d)     inserts some more special rules for temporary non-residents in certain cases.

Meaning of temporarily non-resident

110

(1)     An individual is to be regarded as “temporarily non-resident†if—

(a)     the individual has sole UK residence for a residence period,

(b)     immediately following that period (referred to as “period Aâ€), one or more residence periods occur for which the individual does not have sole UK residence,

(c)     at least 4 out of the 7 tax years immediately preceding the year of departure were either—

(i)     a tax year for which the individual had sole UK residence, or

(ii)     a split year that included a residence period for which the individual had sole UK residence, and

(d)     the temporary period of non-residence is 5 years or less.

(2)     Terms used in sub-paragraph (1) are defined below.

Residence periods

111

Powered by Lexis+®

Popular documents