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6(1)  Property situated outside the United Kingdom is excluded property if the person beneficially entitled to it is an individual domiciled outside the United Kingdom.

6(1A)  A holding in an authorised unit trust and a share in an open-ended investment company is excluded property if the person beneficially entitled to it is an individual domiciled outside the United Kingdom.

6(1B)  A relevant decoration or award is excluded property if it has never been the subject of a disposition for a consideration in money or moneyʼs worth.

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