Taxes Management Act 1970 Schedule 3ZAA paragraphs 9–10

Supplementary

Section 9–10 of Schedule 3ZAA provides supplementary rules on residence for the purposes of the Schedule and defines the key terms used throughout.

• If a person is treated as resident in a non-EEA territory under a double taxation agreement, they are also treated as resident there for this Schedule
• An "exit charge" is the additional capital gains tax arising solely because of deemed disposals on ceasing UK residence (under TCGA 1992 section 25 for individuals or section 80 for trustees)
• Key defined terms include "deferrable exit charge," "deferred exit charge," "double taxation arrangements," "economically significant activity," "taxpayer," and "trade"
• The "right to freedom of establishment" refers to protections under Article 49 of the Treaty on the Functioning of the European Union or Article 31 of the EEA agreement