Related Commentary  Related CasesRelated HMRC Manuals

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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