[608D Meaning of residence]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[608D  Meaning of residence]

[(1)     This section applies for the purposes of this Chapter.

(2)     A person is “resident” in a territory if, under the laws of the territory, the person is liable to tax there—

(a)     by reason of the person's domicile, residence or place of management, but

(b)     not in respect only of—

[(i)]     income

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