# Finance Act 2008, Section 70: Allowances etc for non-resident nationals of an EEA state


(1) In section 278 of ICTA (non-residents eligible for reliefs)—
(a) in subsection (2)(a), omit “or an EEA national”, and
(b) omit subsection (9).
(2) In section 56(3) of ITA 2007 (non-UK residents eligible for personal allowances and tax reductions), before paragraph (a) insert—
“(za) is a national of an EEA state,”.
(3) Accordingly, omit section 145 of FA 1996 (personal reliefs for non-resident EEA nationals).
(4) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/70 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.