{
  "url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-order-2014/article-2",
  "json_url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-order-2014/article-2.json",
  "legislation": "uksi/2014/3062",
  "legislation_title": "The Income Tax (Removal of Ordinary Residence) Order 2014",
  "legislation_url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of section 628 ITTOIA 2005",
  "text": "In section 628(6) of ITTOIA 2005(exception for gifts to charity) omit “and ordinarily resident”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 628 was amended by S.I. 2005/3229, paragraph 33 of Part 2 of Schedule 13 to the Finance Act 2006 (c.25), paragraphs 492 and 555 of Schedule 1 to the Income Tax Act 2007 (c.3) and S.I. 2012/964."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3062/article/2",
    "retrieved_at": "2026-10-28T23:56:07.132914+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}