Paragraph 15

Section 690 (employee non-resident etc) is amended as follows.

In subsection (1), for paragraph (a) substitute—

“(a)

is either non-UK resident for the tax year or is UK resident but meets the requirement of section 26A for the tax year, and”.

In subsection (2A), for “but not ordinarily resident in a tax year” substitute “ for a tax year but not domiciled in the United Kingdom in that tax year ”.