Paragraph 3
In section 809B (claim for remittance basis to apply)—
(a)
in subsection (1)(b), omit “or is not ordinarily UK resident in that year”, and
(b)
omit subsection (2).
In section 809B (claim for remittance basis to apply)—
in subsection (1)(b), omit “or is not ordinarily UK resident in that year”, and
omit subsection (2).