Paragraph 152

ITA 2007 is amended as follows.

In section 809B (claim for remittance basis to apply), in subsection (1)(a), for “in that year” substitute “ for that year ”.

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 ”.

In section 809E (application of remittance basis without claim: other cases), in subsection (1)(a), for “in that year” substitute “ for that year ”.

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.”

Omit sections 829 to 832.