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Paragraph 172 F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Sub-paragraph (2) has effect for the purposes of—

  • paragraphs 100(1)(b), 101(1)(c) and 102(1)(e),

  • paragraph (b) of paragraph 118(3) so far as having effect for the purposes of paragraph 118(1)(d), and

  • paragraphs 124(1)(b), 126(7)(b), 127(1)(e) and 151(1)(b).

(2)

An individual not domiciled in the United Kingdom at a time in the tax year 2017-18, or a later tax year, is to be regarded as domiciled in the United Kingdom at that time if—

(a)

the individual was born in the United Kingdom,

(b)

the individual's domicile of origin was in the United Kingdom, and

(c)

the individual is resident in the United Kingdom for the tax year concerned.

Annotations

Textual amendments

F1

Sch. 7 para. 172 inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 40