Paragraph 6 Crown employmentF1

(1)

For the purposes of paragraphs 4 and 5, an individual is (subject to sub-paragraph (3)) treated as present in the United Kingdom at the end of a day if at that time the individual—

(a)

is in Crown employment, and

(b)

is present in a country or territory outside the United Kingdom for the purpose of performing activities in the course of that employment.

(2)

For the purposes of paragraphs 4 and 5, an individual is (subject to sub-paragraph (3)) treated as present in the United Kingdom at the end of a day if at that time the individual—

(a)

is the spouse or civil partner of an individual who is treated as present in the United Kingdom at the end of that day under sub-paragraph (1), and

(b)

is living with that spouse or civil partner.

(3)

Sub-paragraph (1) or (2) applies in relation to an individual only if a claim that it should so apply is included in a land transaction return or an amendment of such a return.

(4)

“Crown employment” means employment under the Crown—

(a)

which is of a public nature, and

(b)

the earnings from which are payable out of the public revenue of the United Kingdom or of Northern Ireland.

(5)

Section 1011 of the Income Tax Act 2007 (references to married persons, or civil partners, living together) applies for the purposes of this paragraph.

Annotations

Textual amendments

F1: Sch. 9A inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 5