{
  "url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-order-2014",
  "json_url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-order-2014.json",
  "id": "uksi/2014/3062",
  "title": "The Income Tax (Removal of Ordinary Residence) Order 2014",
  "short_title": "Income Tax (Removal of Ordinary Residence) 2014",
  "long_title": "Section 628 of the Income Tax (Trading and Other Income) Act 2005 provides an exception to the rule that income which arises under a settlement is treated for income tax purposes as the income of the settlor if certain conditions are satisfied. Subsection (6) defines a “UK settlement” for the purposes of the exception. This Order removes the reference to “and ordinarily resident” from that definition.",
  "citation": "S.I. 2014/3062",
  "type": "uksi",
  "year": "2014",
  "number": "3062",
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      "heading": "Amendment of section 628 ITTOIA 2005",
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    "source_url": "https://www.legislation.gov.uk/uksi/2014/3062",
    "retrieved_at": "2026-10-28T23:56:07.132914+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}