{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-155ZA",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-155ZA.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/155ZA",
  "kind": "section",
  "number": "155ZA",
  "heading": "Foreign diplomats etc",
  "text": "(1) In determining whether a person is a long-term UK resident for the purposes of this Act, the person is treated (so far as would not otherwise be the case) as not having been resident in the United Kingdom for any tax year in which they were subject at any time to a relevant international exemption.\n(2) For that purpose a person is “subject to a relevant international exemption” at a given time if, were the person to die at that time, an exemption in respect of inheritance tax would apply in relation to any of the person’s property by virtue of any of the following—\nthe Diplomatic Privileges Act 1964\nthe Consular Relations Act 1968\nthe International Organisations Act 1968\nthe European Communities Act 1972\nthe International Criminal Court Act 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 155ZA and cross-heading inserted (retrospective to 6.4.2025) by Finance Act 2026 (c. 11), s. 75"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/155ZA",
    "retrieved_at": "2026-10-29T10:01:12.914001+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."
}