Statute
Section 718 — Income Tax Act 2007: Meaning of “person abroad” etc
Text of the provision Official document
Meaning of “person abroad” etc 718 1 In this Chapter “ person abroad ” means a person who is resident outside the United Kingdom.
2 For the purposes of this Chapter, the following persons are treated as resident outside the United Kingdom—
a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b the person treated as non-UK resident under section 475(3) (trustees of settlements),
and c persons treated as non-UK resident under section 834(4) (personal representatives). 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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