# Finance Act 2003, Paragraph 3: Whether individual “non-resident” in relation to a chargeable transaction


For the purposes of this Schedule, an individual is “non-resident” in relation to a chargeable transaction if the individual is not UK resident in relation to the transaction (see paragraphs 4 and 5).

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/9A/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.