# Inheritance Tax Act 1984, Section 267ZC: Election to be treated as a long-term UK resident


(1) 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.
(2) An election under this section may be made—
(a) if condition A or B is met, by P;
(b) if condition B is met, by P’s personal representatives.
(3) 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.
(4) 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) a long-term UK resident, and
(b) the spouse or civil partner of P.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/267ZC (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-267ZC
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.