833 Visiting forces [etc]
Income Tax Act 2007 (2007 c 3) | Legislation

833  Visiting forces [etc]

(1)     This section applies to an individual who—

(a)     is a member of a visiting force of a designated country or of a civilian component of such a force,

(b)     is in the United Kingdom, but only because of being a member of the force or the civilian component, and

(c)     is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.

(2)     For the purposes of subsection (1)—

(a)     members of the armed forces of a designated country who are attached to a designated [international military] headquarters are treated as a visiting force of that country, and

(b)     whether an individual is a member of a civilian component of such a force

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