{
  "url": "https://openlegislation.uk/finance-act-2008/section-70",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-70.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/70",
  "kind": "section",
  "number": "70",
  "heading": "Allowances etc for non-resident nationals of an EEA state",
  "text": "(1) In section 278 of ICTA (non-residents eligible for reliefs)—\n(a) in subsection (2)(a), omit “or an EEA national”, and\n(b) omit subsection (9).\n(2) In section 56(3) of ITA 2007 (non-UK residents eligible for personal allowances and tax reductions), before paragraph (a) insert—\n“(za) is a national of an EEA state,”.\n(3) Accordingly, omit section 145 of FA 1996 (personal reliefs for non-resident EEA nationals).\n(4) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/70",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}