Commentary on Sections Overview Overview Section 460: Residence etc of claimants
1331.This section sets out the residence-related requirement referred to in each of the previous three sections. It is based on section 278 of ICTA. Subsections (2) and (3) are the same as in section 56.
1332.Individuals who, under the source legislation, were able to claim the reliefs only by virtue of meeting the condition in section 278(2)(a) of ICTA are catered for by provisions remaining in ICTA, as amended by this Act. See the overview commentary on Part 3.