17 Effect of becoming or ceasing to be a UK resident
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Starting and ceasing to trade

17  Effect of becoming or ceasing to be a UK resident

[(1)     This section applies if—

(a)     an individual carries on a trade [(alone or in partnership)], and

(b)     there is a change of residence.

(1A)     For the purposes of this section there is a “change of residence” if—

(a)     the individual becomes

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