Taxation (International and Other Provisions) Act 2010

Part 13 Relocation of section 200 of FA 1996 so far as applying for income tax purposes

Finance Act 1996 (c. 8)

73 FA 1996 is amended as follows.

74 (1) Amend section 200 (domicile for tax purposes of overseas electors) as follows.

(2) In subsection (1)(a) (determinations for purposes of inheritance tax, income tax or capital gains tax) omit “, income tax”.

(3) In subsection (4)(a) (which refers to any of the taxes mentioned in subsection (1)(a)) for “any” substitute “either”.

Income Tax Act 2007 (c. 3)

75 ITA 2007 is amended as follows.

76 In section 2(14)(b) (overview of Act: reference to Chapter 2 of Part 14) for “(Chapter 2)” substitute “and domicile (Chapters 2 and 2A)”.

77 After section 835A insert—

“Chapter 2A Domicile

835B Domicile for income tax purposes of overseas electors

(1) In determining for income tax purposes where a person is domiciled, disregard any relevant electoral action taken by the person (whether taken before, on or after the day on which TIOPA 2010 is passed).

(2) For the purposes of this section, relevant electoral action is taken by a person if—

(a) the person does anything with a view to, or in connection with, being registered as an overseas elector, or

(b) the person, when registered as an overseas elector, votes in any election at which the person is entitled to vote as a result of being registered as an overseas elector.

(3) For the purposes of this section, a person is registered as an overseas elector if the person is—

(a) registered in any register of parliamentary electors in pursuance of such a declaration as is mentioned in section 1(1)(a) of the Representation of the People Act 1985 (extension of parliamentary franchise to certain non-resident British citizens), or

(b) registered under section 3 of that Act (certain non-resident peers entitled to vote at European Parliamentary elections).

(4) Subsection (1) does not prevent regard being had, in determining a person’s domicile at any time, to any relevant electoral action taken by the person if—

(a) the person’s domicile at that time is being determined for the purpose of ascertaining that or any other person’s liability to income tax, and

(b) the person whose liability is being ascertained wishes regard to be had to that action.

(5) If a person’s domicile is determined in accordance with any such wishes, that domicile is to be regarded as having been determined for the purpose only of ascertaining the liability concerned.”