Section 271ZA | Visiting forces and staff of designated allied headquarters ^F1

(1)This section applies for the purposes of capital gains tax if section 833 of ITA 2007 (visiting forces and staff of designated allied headquarters) applies to an individual throughout a period.

(2)The period is not a period of residence in the United Kingdom.

(3)The period does not create a change of the individual's residence or domicile.