29 Deemed domicile: income tax and capital gains tax
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Domicile, overseas property etc

29  Deemed domicile: income tax and capital gains tax

(1)     In Chapter 2A of Part 14 of ITA 2007 (income tax liability: domicile), after section 835B insert—

“835BA Deemed domicile

(1)     This section has effect for the purposes of the provisions of the Income Tax Acts or TCGA

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