Section 267ZC — Inheritance Tax Act 1984: Election to be treated as a long-term UK resident

Election to be treated as a long-term UK resident 267ZC 1 A person (“ P ”) who would not otherwise be a long-term UK resident is treated as one for the purposes of this Act at any time when an election under this section has effect.

2 An election under this section may be made—

a if condition A or B is met, by P;

b if condition B is met, by P’s personal representatives.

3 Condition A is that, at any time within the period of 7 years ending with the date on which the election is made, P had a spouse or civil partner who was a long-term UK resident.

4 Condition B is that a person (“ the deceased ”) dies and, at any time within the period of 7 years ending with the date of their death, the deceased was—

a a long-term UK resident, and b the spouse or civil partner of P.