{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-3.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/12/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 809H (claim for remittance basis by long-term UK resident: charge) is amended as follows.\n(2) In subsection (1), for paragraph (c) substitute—\n“(c) the individual meets the 12-year residence test or the 7-year residence test for the relevant tax year.”\n(3) After that subsection insert—\n“(1A) See section 809C(1A) and (1B) for when an individual meets the 12-year residence test or the 7-year residence test for a tax year.”\n(4) In subsection (4), for “£30,000”, in each place it occurs, substitute “ the applicable amount ”.\n(5) After subsection (5A) insert—\n“(5B) The applicable amount” is—\n(a) if the individual meets the 12-year residence test for the relevant tax year, £50,000;\n(b) if the individual meets the 7-year residence test for the relevant tax year, £30,000.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/12/paragraph/3",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}