---
title: "The Income Tax (Removal of Ordinary Residence) Order 2014"
id: d45342e0-a257-487b-aa4d-95da09cb0df9
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/3062
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/d45342e0-a257-487b-aa4d-95da09cb0df9
language: en
in_force_from: 2015-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/3062/data.xml
read_on: 2026-11-10
sha256: 4ed3929f91c9cb7b5c1d9cefede4c586c28b64a6507aac354a90c1c9a3b369de
provisions: 3
---

# The Income Tax (Removal of Ordinary Residence) Order 2014

## Title and introductory text {#prelims}

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 {#article-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.

## 2 Amendment of section 628 ITTOIA 2005 {#article-2}

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