Statute
Section 809Z2 — Income Tax Act 2007: Personal use rule
Text of the provision Official document
Personal use rule 809Z2 1 Clothing, footwear, jewellery or watches meet the personal use rule if they—
a are property of a relevant person, and b are for the personal use of a relevant individual.
2 In this section—
a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b “ relevant individual ” means an individual who is a relevant person by virtue of section 809M(2)(a), (b), (c) or (d) (the individual with income or gains, or a husband, wife, civil partner, child or grandchild).
Official source: legislation.gov.uk
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