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Legislation

Income Tax Act 2007

Chapter 2A Domicile

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Section 835B Domicile for income tax purposes of overseas electors
Section 835BA Deemed domicile

Income Tax Act 2007
Chapter 2A

Section 835B | Domicile for income tax purposes of overseas electors

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 835B omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 18

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