A person not domiciled1 in the United Kingdom at any time ('the relevant time') is treated for the purposes of inheritance tax as domiciled in the United Kingdom (and not elsewhere) at the relevant time if:
(1) he was domiciled in the United Kingdom within the three years immediately preceding the relevant time2; or
(2) he is a formerly domiciled resident for the tax year in which the relevant time falls (the relevant tax year')
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