475 Residence of trustees
Income Tax Act 2007 (2007 c 3) | Legislation

475  Residence of trustees

[(1)     This section applies for income tax purposes and explains how to work out, in relation to the trustees of a settlement, whether or not the single person mentioned in section 474(1) is UK resident.]

(2)     If at a time either condition A or condition B is met, then at that time the single person is [UK resident].

(3)     If at a time neither condition A nor condition B is met, then at that time the single person is [non-UK resident].

(4)

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