{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-172",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-172.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/7/paragraph/172",
  "kind": "paragraph",
  "number": "172",
  "heading": null,
  "text": "(1) Sub-paragraph (2) has effect for the purposes of—\nparagraphs 100(1)(b), 101(1)(c) and 102(1)(e),\nparagraph (b) of paragraph 118(3) so far as having effect for the purposes of paragraph 118(1)(d), and\nparagraphs 124(1)(b), 126(7)(b), 127(1)(e) and 151(1)(b).\n(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—\n(a) the individual was born in the United Kingdom,\n(b) the individual's domicile of origin was in the United Kingdom, and\n(c) the individual is resident in the United Kingdom for the tax year concerned.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7 para. 172 inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 8 para. 40"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/172",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}