Related Commentary  Related CasesRelated HMRC Manuals

56(1)  This section applies in relation to an individual who claims–

(a)an allowance under Chapter 2 (personal allowance and blind person's allowance) for a tax year, or

(b)a tax reduction under Chapter 3 or 3A (tax reductions for married couples and civil partners) for a tax year.

56(2)  An individual meets the requirements of this section if the individual–

(a)is UK resident for the tax year, or

(b)meets the condition in subsection (3).

56(3)  An individual meets the condition in this subsection if, at any time in the tax year, the individual–

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