# Income Tax Act 2007, Section 809Z2: Personal use rule

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

(1) Clothing, footwear, jewellery or watches meet the personal use rule if they—
(a) are property of a relevant person, and
(b) are for the personal use of a relevant individual.
(2) In this section—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) “relevant individual” means an individual who is a relevant person by virtue of section 809M(2)(a), (b), (c) or (d) (the individual with income or gains, or a husband, wife, civil partner, child or grandchild).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/809Z2 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-809Z2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.