Introduction Details of the Schedule Introduction
3.Paragraph 1 defines the purpose of this Part of the Schedule.
4.Sub-paragraph (3) of paragraph 1 states that the rules do not provide a residence test for parts of the UK but for the UK as a whole.
5.Sub-paragraph (4) of paragraph 1 specifies the different taxes covered by the statutory residence test:
	income tax;
	capital gains tax; and
	inheritance tax and corporation tax (to the extent that the residence status of individuals is relevant to them).