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Link to original content: http://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/152/enacted
This is the original version (as it was originally enacted).
152(1)ITA 2007 is amended as follows.
(2)In section 809B (claim for remittance basis to apply), in subsection (1)(a), for “in that year” substitute “for that year”.
(3)In section 809D (application of remittance basis without claim where unremitted foreign income and gains under £2,000), in subsection (1)(a), for “in that year” substitute “for that year”.
(4)In section 809E (application of remittance basis without claim: other cases), in subsection (1)(a), for “in that year” substitute “for that year”.
(5)In section 810 (limits on liability to income tax of non-UK residents: overview of Chapter), after subsection (3) insert—
“(4)In relation to an individual—
(a)a reference in this Chapter to a non-UK resident’s liability to income tax is a reference to the liability of someone who is non-UK resident for the tax year for which the liability arises, and
(b)accordingly, enactments under which income arising to a UK resident in the overseas part of a split year is treated as arising to a non-UK resident are of no relevance to this Chapter.”
(6)Omit sections 829 to 832.
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