Regulation 3 Amendment to the Income Tax Act 2007
(1)
The Income Tax Act 2007f1 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”.
Annotations
Footnotes
- f1
-
2007 c. 3. Section 56(3)(za) was inserted by section 70(2) of the Finance Act 2008 (c. 9).