Section 878 | Other definitions

(1)In this Act, unless otherwise indicated (whether expressly or by implication)—^F1F2F3F4

“houseboat” means a boat or similar structure designed or adapted for use as a place of human habitation, and

“income” includes amounts treated as income (whether expressly or by implication),

“non-UK resident” means not resident in the United Kingdom (and references to a non-UK resident or a non-UK resident person are to a person who is not resident there),

“normal self-assessment filing date”, in relation to a tax year, means the 31st January following the tax year,

“personal representatives”, in relation to a person who has died, means—

(a)in the United Kingdom, persons responsible for administering the estate of the deceased, and

(b)in a territory outside the United Kingdom, those persons having functions under its law equivalent to those of administering the estate of the deceased,

“tax year”, in relation to income tax, means a year for which any Act provides for income tax to be charged,

“the tax year 2005-06” means the tax year beginning on 6th April 2005 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way), and

“UK resident” means resident in the United Kingdom (and references to a UK resident or a UK resident person are to a person who is resident there).

(2)Repealed^F5

(3)In this Act any reference to a claim or election is to a claim or election in writing or in any form authorised (in relation to the case in question) by directions under section 43E(1) of TMA 1970.^F6

(4)For further information about claims and elections, see TMA 1970 more generally (but in particular, section 42(2), (10) and (11) and Schedule 1A).^F7

(5)Section 993 of ITA 2007 (how to tell whether persons are connected) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).^F8

(6)Section 995 of ITA 2007 (meaning of “control”) applies for the purposes of this Act unless otherwise indicated (whether expressly or by implication).^F9