# Taxes Management Act 1970, Paragraph 9

Extent: E+W+S+N.I.

If, for the purposes of any double taxation arrangements, a person is treated at any time as resident in a territory other than an EEA state, the person is also to be treated as resident there at that time for the purposes of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/3ZAA/paragraph/9 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-3ZAA/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.