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Legislation

Inheritance Tax Act 1984

Crossheading Miscellaneous

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Section 262 Tax chargeable in certain cases of future payments, etc.
Section 263 Annuity purchased in conjunction with life policy.
Section 264 Transfers reported late.
Section 265 Chargeable transfers affecting more than one property.
Section 266 More than one chargeable transfer on one day.
Section 267 Persons treated as domiciled in United Kingdom.
Section 267ZA Election to be treated as domiciled in United Kingdom
Section 267ZB Section 267ZA: further provision about election
Section 267ZC Election to be treated as a long-term UK resident
Section 267ZD Further provision about elections under section 267ZC
Section 267ZE Subject of domicile election treated as a long-term UK resident
Section 267ZF Double taxation conventions operating by reference to deemed domicile
Section 267A Limited liability partnerships.

Miscellaneous
Persons treated as domiciled in United Kingdom.

Section 267 | Persons treated as domiciled in United Kingdom.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 267 omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 23, 45(1) (with Sch. 13 paras. 46, 49)