Paragraph 13

In section 554Z9 (remittance basis: A is ordinarily UK resident), in subsection (1), for paragraph (c) substitute—

“(c)

A does not meet the requirement of section 26A for the relevant tax year (reading references there to the employee as references to A),”.

Accordingly, in the heading of that section, for “A is ordinarily UK resident” substitute “ A does not meet section 26A requirement ”.