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Statutory Instruments

2014 No. 3062

Income Tax

The Income Tax (Removal of Ordinary Residence) Order 2014

Made

17th November 2014

Laid before the House of Commons

18th November 2014

Coming into force

6th April 2015

The Treasury make the following Order in exercise of the powers conferred by section 219(4) and (5)(b) of the Finance Act 2013( 1 ).

Citation, commencement and effect

1. —(1) This Order may be cited as the Income Tax (Removal of Ordinary Residence) Order 2014 and comes into force on 6th April 2015.

(2) The amendment made by article 2 has effect in relation to the tax year 2015-16 and any subsequent tax year.

Amendment of section 628 ITTOIA 2005

2. In section 628(6) of ITTOIA 2005( 2 )(exception for gifts to charity) omit “and ordinarily resident”.

Mark Lancaster

Gavin Barwell

Two of the Lord Commissioners of Her Majesty’s Treasury

17th November 2014

( 1 )

2013 c.29 . Section 235 of the Finance Act 2013 defines ITTOIA 2005 as meaning the Income Tax (Trading and Other Income) Act 2005 (c.5) .

( 2 )

Section 628 was amended by S.I. 2005/3229 , paragraph 33 of Part 2 of Schedule 13 to the Finance Act 2006 (c.25) , paragraphs 492 and 555 of Schedule 1 to the Income Tax Act 2007 (c.3) and S.I. 2012/964 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Removal of Ordinary Residence) Order 2014 (2014/3062)

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