Section 1O Definitions used in ChapterF1
In this Chapter any reference to a person who is, or is not, “UK resident” is to be read in accordance with section 1A(4).
Annotations
Textual amendments
- F1
Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2