52 Exemption for certain non-domiciled persons
Finance Act 2009 (2009 c 10) | Legislation

52  Exemption for certain non-domiciled persons

(1)     In Part 14 of ITA 2007 (income tax: miscellaneous rules), after Chapter 1 insert—

“Chapter 1A
Exemption for Persons not Domiciled in United Kingdom

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This Chapter provides for an exemption from liability to income tax for an individual for a tax year if—

(a)     the individual is UK resident in the tax year but not domiciled in the United Kingdom in the tax year,

(b)     section 809B does not apply to the individual for the tax year, and

(c)     conditions A to F in section 828B are met.

828B Conditions to be met

(1)     Condition A is that in the tax year the individual has income from an employment the duties of which are performed wholly or partly in the United Kingdom.

(2)     Condition B is that, if the individual's income for the tax year consists of or includes relevant foreign earnings—

(a)     the amount of the

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