# Finance Act 2013, Paragraph 152


(1) ITA 2007 is amended as follows.
(2) In section 809B (claim for remittance basis to apply), in subsection (1)(a), for “in that year” substitute “ for that year ”.
(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 ”.
(4) In section 809E (application of remittance basis without claim: other cases), in subsection (1)(a), for “in that year” substitute “ for that year ”.
(5) 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.”
(6) Omit sections 829 to 832.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/152 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-152
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.