Paragraph 9
(1)
In section 26 (foreign earnings for year when remittance basis applies and employee not ordinarily UK resident), in subsection (1), for “is not ordinarily UK resident in” substitute “ meets the requirement of section 26A for ”.
(2)
Accordingly—
(a)
in the heading of that section, for “not ordinarily UK resident” substitute “ meets section 26A requirement ”, and
(b)
in the italicised heading before that section, for “not UK ordinarily resident” substitute “ who meet section 26A requirement ”.