Part 34-0-3 Residence of Individuals Section 821 Taxes Consolidation Act 1997 (formerly Section 152 Finance Act 1994, as amended) Editor’s note: This manual is currently unavailable.

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.