Paragraph 4 Consequential amendments

Section 690E (direction by HMRC in relation to qualifying new residents) is amended as follows.

At the end of the heading insert “or treaty non-residents”.

In subsections (1)(a), (3)(a) and (6)(a), for “qualifying” substitute “notifiable”.

In subsections (2)(a) and (4)(b), after “qualifying payment” insert “or treaty affected payment (as applicable)”.