Related Commentary  

835B(1)  In determining for income tax purposes where a person is domiciled, disregard any relevant electoral action taken by the person (whether taken before, on or after the day on which TIOPA 2010 is passed).

835B(2)  For the purposes of this section, relevant electoral action is taken by a person if–

(a)the person does anything with a view to, or in connection with, being registered as an overseas elector, or

(b)the person, when registered as an overseas elector, votes in any election at which the person is entitled to vote as a result of being registered as an overseas elector.

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