{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-2.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/9/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Amendments of TCGA 1992 connected with end of remittance basis",
  "text": "(1) TCGA 1992 is amended as follows.\n(2) In section 1A (territorial scope), in subsection (2)(a), for “applies” substitute “applied”.\n(3) In section 1K (annual exempt amount), omit subsection (3).\n(4) In the italic heading before section 3D, for “Non-UK domiciled individuals” substitute “Individuals who were non-UK domiciled”.\n(5) In section 3D—\n(a) for the heading, substitute “Individuals who were non-UK domiciled”;\n(b) in subsection (1)—\n(i) for “a tax year” substitute “tax year 2024-25 or an earlier tax year”;\n(ii) for “is”, in each place it occurs, substitute “was”.\n(6) Section 16ZA (losses: non-UK domiciled individuals) is omitted.\n(7) In Schedule 1 (UK resident individuals not domiciled in UK)—\n(a) in the heading, for “not domiciled in the UK” substitute “to whom the remittance basis applied”;\n(b) in paragraph 1(1) for “applies” , in the second place it occurs, substitute “applied”;\n(c) omit paragraphs 2, 3 and 4.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 9 para. 2(7)(b) inserted (with effect in accordance with Sch. 3 para. 5 of the amending Act) by Finance Act 2026 (c. 11), Sch. 3 para. 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/2",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}