# Finance Act 1996, Paragraph 21


In section 278(2) of the Taxes Act 1988 (bar on relief for non-residents not to apply to an individual who satisfies the Board that he or she is a Commonwealth citizen etc) the words “satisfies the Board that he or she” shall cease to have effect.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.