Article 4 SupplementaryI1

United Kingdom

For the purposes of this Order—

(a)

any reference to a person who has been normally resident in F1another country and who intends to become normally resident in the United Kingdom shall be taken as a reference to a person who intends to comply with the requirements of paragraphs (2), (3) or (4) of article 3 above, as the case may be, for being treated as normally resident in the United Kingdom;

(b)

the date on which a person becomes normally resident in the United Kingdom shall be the date when having given up his normal residence in F2another country he is in the United Kingdom for the purpose of fulfilling such intention as is mentioned in paragraph (a) above.

Annotations

Textual amendments

F1: Words in art. 4(a) substituted (31.12.2020) by The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 13; S.I. 2020/1641, reg. 2, Sch.
F2: Words in art. 4(b) substituted (31.12.2020) by The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 13; S.I. 2020/1641, reg. 2, Sch.

Commencement

I1: Art. 4 in force at 1.1.1993, see art. 1