Paragraph 35 FA 2004

United Kingdom

(1)

Paragraph 12 is amended as follows.

(2)

In sub-paragraph (2), for “domiciled outside the United Kingdom” substitute “not a long-term UK resident”.

(3)

Omit sub-paragraph (3).

(4)

For sub-paragraph (4) substitute—

(4)

In this paragraph, “long-term UK resident” has the same meaning as in IHTA 1984.