The Income Tax (Removal of Ordinary Residence) Order 2014

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Statutory Instrument

The Income Tax (Removal of Ordinary Residence) Order 2014

Citation

S.I. 2014/3062

As at

—

Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation, commencement and effect

(1) This Order may be cited as the Income Tax (Removal of Ordinary Residence) Order 2014 and comes into force on 6th April 2015.

(2) The amendment made by article 2 has effect in relation to the tax year 2015-16 and any subsequent tax year.

Section 2Amendment of section 628 ITTOIA 2005

In section 628(6) of ITTOIA 2005 (exception for gifts to charity) omit “and ordinarily resident”.

2 sections

Cite this legislation

The Income Tax (Removal of Ordinary Residence) Order 2014 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2014-3062

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com