{
  "url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-regulations-2013/note",
  "json_url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-regulations-2013/note.json",
  "legislation": "uksi/2013/605",
  "legislation_title": "The Income Tax (Removal of Ordinary Residence) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese regulations amend the Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530) (‘the Entertainers Regulations’), the Individual Savings Account Regulations 1998 (S.I 1998/1870) (‘the ISA Regulations’), the Pensions Schemes (Taxable Property Provisions) Regulations 2006 (S.I. 2006/1958) (‘the Pensions Schemes Regulations’), the Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034) (‘the Investment Trust Regulations’) and the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001) (‘the Offshore Funds Regulations’).\nThe effect of these regulations is to remove references to being ‘ordinarily’ resident from the above mentioned regulations.\nThese regulations come into force on 6 April 2013. The amendments to the Entertainers Regulations, the ISA Regulations and the Offshore Funds Regulations have effect in relation to a person’s liability to income tax for the tax year 2013-14 or any subsequent tax years. The amendments to the Pensions Schemes Regulations have effect in relation to a scheme chargeable payment treated as made in the tax year 2013-14 or any subsequent tax years. The amendments to the Investment Trust Regulations have effect in relation to interest distributions made on or after 6 April 2014, and in relation to the making of declarations on or after 6 April 2014. The amendments do not affect declarations made before that date, which will continue to operate on the basis of declaring and notifying changes to ordinary residence status.\nA Tax Information and Impact Note covering this instrument was published on 11 December 2012 alongside the Finance Bill 2013 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/605/note",
    "retrieved_at": "2026-10-29T01:00:54.373814+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."
}