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Section 70: Allowances etc for non-resident nationals of an EEA state

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 2: Income tax, corporation tax and capital gains tax_general

In section 278 of ICTA (non-residents eligible for reliefs)—

in subsection (2)(a), omit "or an EEA national", and
omit subsection (9).

In section 56(3) of ITA 2007 (non-UK residents eligible for personal allowances and tax reductions), before paragraph (a) insert—

Accordingly, omit section 145 of FA 1996 (personal reliefs for non-resident EEA nationals).

The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.