Section 267ZC Election to be treated as a long-term UK residentF1
A person (“P”) who would not otherwise be a long-term UK resident is treated as one for the purposes of this Act at any time when an election under this section has effect.
An election under this section may be made—
if condition A or B is met, by P;
if condition B is met, by P’s personal representatives.
Condition A is that, at any time within the period of 7 years ending with the date on which the election is made, P had a spouse or civil partner who was a long-term UK resident.
Condition B is that a person (“the deceased”) dies and, at any time within the period of 7 years ending with the date of their death, the deceased was—
a long-term UK resident, and
the spouse or civil partner of P.
Annotations
Textual amendments
- F1
Ss. 267ZC-267ZF inserted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 27, 45(1)
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.