Statute
Section 70 — Finance Act 2008: Allowances etc for non-resident nationals of an EEA state
Text of the provision Official document
Allowances etc for non-resident nationals of an EEA state 70 1 In section 278 of ICTA (non-residents eligible for reliefs)—
a in subsection (2)(a), omit “or an EEA national”, and b omit subsection (9).
2 In section 56(3) of ITA 2007 (non-UK residents eligible for personal allowances and tax reductions), before paragraph (a) insert—
za is a national of an EEA state, .
3 Accordingly, omit section 145 of FA 1996 (personal reliefs for non-resident EEA nationals).
4 The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.
Official source: legislation.gov.uk
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