{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2020/regulation-3",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2020/regulation-3.json",
  "legislation": "uksi/2020/332",
  "legislation_title": "The Taxes (Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2020",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment to the Income Tax Act 2007",
  "text": "(1) The Income Tax Act 2007 is amended as follows.\n(2) In section 56(3)(za) (personal reliefs: residence of claimants) after “is a” insert “national of the United Kingdom or a”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3. Section 56(3)(za) was inserted by section 70(2) of the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/332/regulation/3",
    "retrieved_at": "2026-10-28T22:31:56.210679+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}