In Part 14 of ITA 2007 (income tax: miscellaneous rules), after Chapter 1 insert—
In section 2(14) of ITA 2007 (overview), after paragraph (a) insert—
The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.
Section 52: Exemption for certain non-domiciled persons
Finance Act 2009 · 2009 c. 10View on legislation.gov.uk
Part 2: Income tax, corporation tax and capital gains tax
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