[267ZA Election to be treated as domiciled in United Kingdom]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[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

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