# Income Tax Act 2007, Section 718: Meaning of “person abroad” etc

Extent: E+W+S+N.I.

(1) In this Chapter “person abroad” means a person who is resident outside the United Kingdom.
(2) For the purposes of this Chapter, the following persons are treated as resident outside the United Kingdom—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) the person treated as non-UK resident under section 475(3) (trustees of settlements), and
(c) persons treated as non-UK resident under section 834(4) (personal representatives).
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/718 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-718
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.