# The Taxes (Amendments) (EU Exit) Regulations 2020, Regulation 3: Amendment to the Income Tax Act 2007


(1) The Income Tax Act 2007 is amended as follows.
(2) In section 56(3)(za) (personal reliefs: residence of claimants) after “is a” insert “national of the United Kingdom or a”.

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Source: https://www.legislation.gov.uk/uksi/2020/332/regulation/3 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2020/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.