Commentary on Sections Structure of Chapters Overview Section 651: Meaning of “UK estate” and “foreign estate”
2497.This section defines “UK estate” and “foreign estate” for the purposes of this Chapter. It is based on sections 699A and 701 of ICTA. The definitions in this section underpin the whole of this Chapter.
2498.Subsections (2), (3) and (5)  contain the conditions which determine whether an estate is a UK estate for a tax year. A “foreign estate” is an estate which is not a “UK estate” for the tax year.