1988 c.1.

The Income and Corporation Taxes Act 1988.

In section 468F, in subsection (1)(c) the words “and not a dual resident” and in subsection (8) the definition of “dual resident”.

In section 742(8) the words “, or regarded for the purposes of any double taxation arrangements having effect by virtue of section 788 as resident in a territory outside the United Kingdom,”.

In section 745(4) the words “, or regarded for the purposes of any double taxation arrangements having effect by virtue of section 788 as resident in a territory outside the United Kingdom,”.

Section 749(4A).

Section 751(2)(bb).

1990 c.29.

The Finance Act 1990.

Section 66.

In section 67, subsections (1) and (2).

1992 c.12.

The Taxation of Chargeable Gains Act 1992.

Section 139(3).

Section 160.

In section 166(2) the words “or a company” and the words “or company”.

In section 171(2), paragraph (e) and the word “or” immediately preceding it.

Section 172(3)(a).

In section 175(2) the words from “or a company which” to the end of paragraph (b).

Section 186.

In section 187, in subsection (1)(a) the words “or 186” and in subsection (6) the words “or, as the case may be, section 186(2),” and the words “or, as the case may be, section 186(1)”.

Section 188.

In section 211(3) the words “(and would not be a gain on which, under any double taxation relief arrangements, it would not be liable to tax)”.

1993 c. 34.

The Finance Act 1993.

Section 61(3).

1992 c. 12.

The Taxation of Chargeable Gains Act 1992.

In section 35(3)(d), the word “and” immediately preceding sub-paragraph (viii).

1979 c. 2.

The Customs and Excise Management Act 1979.

In section 118A, subsection (7).

1983 c. 55.

The Value Added Tax Act 1983.

In Schedule 7, in paragraph 7, sub-paragraph (6).