# Finance Act 2009, Paragraph 3


(1) Section 809D (application of remittance basis without claim where unremitted foreign income and gains under £2,000) is amended as follows.
(2) In subsection (1), insert at the end (not as part of paragraph (c))— “ unless condition A or condition B is met. ”
(3) After that subsection insert—
“(1A) Condition A is that the individual is not domiciled in the United Kingdom in that year and conditions A to F in section 828B are met.
(1B) Condition B is that the individual gives notice in a return under section 8 of TMA 1970 that this section is not to apply in relation to the individual for that year.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/27/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-27/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.