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Part 3 “Non-resident” in relation to a chargeable transaction: individualsF1

  1. 3Whether individual “non-resident” in relation to a chargeable transaction
  2. 4Whether individual “UK resident” in relation to a chargeable transaction: basic rule
  3. 5Whether individual “UK resident” in relation to a chargeable transaction: special cases
  4. 6Crown employment

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