Section 56 — Income Tax Act 2007: Residence etc of claimants

Residence etc of claimants 56 1 This section applies in relation to an individual who claims—

a an allowance under Chapter 2 (personal allowance and blind person's allowance) for a tax year, or b a tax reduction under Chapter 3 or 3A (tax reductions for married couples and civil partners) for a tax year.

2 The individual meets the requirements of this section if the individual—

a is UK resident for the tax year, or b meets the condition in subsection (3).

3 An individual meets the condition in this subsection if, at any time in the tax year, the individual—

za is a national of the United Kingdom or a national of an EEA state, a is resident in the Isle of Man or the Channel Islands, b has previously resided in the United Kingdom and is resident abroad for the sake of the health of—

i the individual, or ii a member of the individual's family who is resident with the individual, c is a person who is or has been employed in the service of the Crown, d is employed in the service of any territory under Her Majesty's protection, e is employed in the service of a missionary society, or f is a person whose late spouse or late civil partner was employed in the service of the Crown.