Section 271ZA Visiting forces and staff of designated allied headquartersF1
(1)
This section applies for the purposes of capital gains tax if section 833 of ITA 2007 (visiting forces and staff of designated allied headquarters) applies to an individual throughout a period.
(2)
The period is not a period of residence in the United Kingdom.
(3)
The period does not create a change of the individual's residence or domicile.
Annotations
Textual amendments
- F1
Ss. 271ZA, 271ZB and cross-heading inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 9