# The Income Tax (Removal of Ordinary Residence) Regulations 2013, Note: Explanatory note


(This note is not part of the Regulations)
These 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’).
The effect of these regulations is to remove references to being ‘ordinarily’ resident from the above mentioned regulations.
These 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.
A 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.

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Source: https://www.legislation.gov.uk/uksi/2013/605/note (the official version)
Page: https://openlegislation.uk/income-tax-removal-of-ordinary-residence-regulations-2013/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.