Commentary on Sections Overview
2365.This Part contains four Chapters setting out various miscellaneous rules.
2366.Chapters 1 to 3 contain rules relating to:
	limits on the liability to income tax of non‑UK residents,
	residence for income tax purposes of individuals and personal representatives (together with signposts to the income tax residence rules for trustees and companies) and
	liability to income tax in respect of income from property held in the joint names of spouses or civil partners.
2367.Chapter 4 contains a miscellany of other rules.