# Finance Act 2013, Paragraph 16


In section 266A of ICTA (life assurance premiums paid by employer), in subsection (8)—
(a) in paragraph (a), for “employee resident and ordinarily resident, but not domiciled, in UK” substitute “ remittance basis applies and employee outside section 26 ”, and
(b) in paragraph (b), for “employee resident, but not ordinarily resident, in UK” substitute “ remittance basis applies and employee meets section 26A requirement ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.