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Section 267 Persons treated as domiciled in United Kingdom.F1

United Kingdom Repealed

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Annotations

Textual amendments

F1

S. 267 omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 23, 45(1) (with Sch. 13 paras. 46, 49)

Notes on the whole Act

Textual amendments

F1

By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.