Paragraph 12

This Schedule does not apply in relation to any person for any year of assessment during which he is not resident in the United Kingdom.

Where in any year of assessment a person is resident in the United Kingdom but is F1not a long-term UK resident, this Schedule does not apply to him unless the property falling within paragraph 3(1)(a), 6(1)(a) or 8(1)(c) is situated in the United Kingdom.

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In this paragraph, “long-term UK resident” has the same meaning as in IHTA 1984.