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Paragraph 70

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Section 857 (partners to whom the remittance basis may apply) is amended as follows.

(2)

In subsection (1), for paragraph (c) substitute—

“(c)

section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to a partner for a tax year.”

(3)

In subsection (3), omit “for the purposes of this Act (see Part 8)”.

(4)

Accordingly, in the heading, for “may apply” substitute “ applies ”.