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Temporary Absentees to be charged is Residents.
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XCV. And be it further enacted, That any Subject of His Majesty, whose ordinary Residence shall have been in Great Britain, and who shall have departed from Great Britain and gone into any Parts beyond the Seas for the Purpose only of occasional Residence, at the Time of the Execution of this Act, shall be deemed, not with standing such temporary Absence, a Person chargeable to the Duties mentioned in this Act, as a Person actually residing in Great Britain, and shall be assessed and charged accordingly (in Manner herein-after directed) upon the whole Amount of his or her Profits or Gains, whether the same shall arise from Property in Great Britain or elsewhere, or from any Allowance, Annuities, or Stipends, except as herein is excepted, or from any Profession, Employment, Trade, or Vocation in Great Britain or elsewhere.
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