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The Income Tax (Removal of Ordinary Residence) Order 2014

United Kingdom · regulation

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In force since 2015-04-06, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation, commencement and effect
  3. 2 Amendment of section 628 ITTOIA 2005

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3 provisions

Title and introductory text

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.

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1 Citation, commencement and effect

(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.

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2 Amendment of section 628 ITTOIA 2005

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

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