200 Domicile for tax purposes of overseas electors
Finance Act 1996 (1996 c 8) | Legislation

200  Domicile for tax purposes of overseas electors

(1)     In determining—

(a)     for the purposes of inheritance tax. . . or capital gains tax where a person is domiciled at any time on or after 6th April 1996, or

(b)     for the purposes of section 267(1)(a) of the Inheritance Tax Act 1984 (deemed UK domicile for three years after ceasing to be so domiciled) where a person was domiciled at any time on or after 6th April 1993,

there shall be disregarded

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