{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-152",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-152.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/152",
  "kind": "paragraph",
  "number": "152",
  "heading": null,
  "text": "(1) ITA 2007 is amended as follows.\n(2) In section 809B (claim for remittance basis to apply), in subsection (1)(a), for “in that year” substitute “ for that year ”.\n(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 ”.\n(4) In section 809E (application of remittance basis without claim: other cases), in subsection (1)(a), for “in that year” substitute “ for that year ”.\n(5) In section 810 (limits on liability to income tax of non-UK residents: overview of Chapter), after subsection (3) insert—\n“(4) In relation to an individual—\n(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\n(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.”\n(6) Omit sections 829 to 832.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/152",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}