Paragraph 71
United Kingdom
(1)
Section 861 (declarations of non-UK residence: settlements) is amended as follows.
(2)
In subsection (3)(b)(i) and (iii), omit “ordinarily”.
(3)
In subsection (4)—
(a)
in paragraphs (b) and (d), omit “ordinarily”, F1...
(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
The amendments made by this paragraph apply to the making of declarations on or after 6 April 2014, and any declarations made before that date continue to have effect in respect of interest paid on or after that date as if those amendments had not been made.
Annotations
Textual amendments
- F1
Sch. 46 para. 71(3)(b) and word omitted (15.9.2016) (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 25(c)(iv)