433. Historic meanings of 'resident' and 'ordinarily resident'.

A distinction was formerly made in the charging and exempting provisions depending on whether a person was resident or ordinarily resident in the United Kingdom1. The following description applied for tax years ending before 6 April 2013.

Residence in respect of persons other than bodies corporate was not defined in statute in respect of tax years ending before 6 April 2013. 'Residence' indicated a personal quality, and was not descriptive of a person's property2. A person could be resident in the United Kingdom even though he had no establishment here, when, as part of his regular habit of life, he