1068. Election to be treated as domiciled in United Kingdom.

A person may elect1 to be treated for the purposes of inheritance tax as domiciled in the United Kingdom (and not elsewhere) if:

  1.  

    (1)     at any time on or after 6 April 2013 and during the period of seven years ending with the date on which the election is made, the person had a spouse or civil partner who was domiciled in the United Kingdom ('lifetime election')2; or

  2.  

    (2)     a person ('the deceased') dies and, at any time on or after 6 April 2013 and within the period of seven years ending with the date of death, the deceased