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Temporary Residents to be charged after Six Months Residence.
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XCVI. Provided always, and be it further enacted, That no Person who shall, on or after the passing of this Act, actually be in Great Britain for some temporary Purpose only, and not with any View or Intent of establishing his or her Residence therein, and who shall not actually have resided in Great Britain for the Period of Six successive Calendar Months, shall be charged with the said Duties as a Person residing in Great Britain, in respect of the Profits or Gains received from or out of any Possessions in Ireland, or any other of His Majesty’s Dominions or any Foreign Possessions, or from Securities ip Ireland, or any other of His Majesty’s Dominions or Foreign Securities; but nevertheless every such Person shall, after such Six Months Residence therein, be chargeable for the same from the Commencement of the Year, in case such Person shall have been then resident in Great Britain, or if not so resident, then from the Period of his or her having come into Great Britain.
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