Section 1034 | Requirements as to residence
From legislation.gov.uk
(1)The seller must be resident ... in the United Kingdom in the tax year in which the purchase is made.F1
(2)If the shares are held through a nominee, the nominee must also be resident ... in the United Kingdom in the tax year in which the purchase is made.F1
(3)The residence ... of personal representatives are taken for the purposes of this section to be the same as the deceased person's residence ... immediately before that person's death.F2
(4)RepealedF3