This section has no associated Explanatory Notes
208U.K.In section 9(2) (residence, including temporary residence)—
(a)for “Section 207 of the Taxes Act” substitute “ Sections 42 and 43 of ITEPA 2003 ”;
(b)for “it applies” substitute “ they apply ”; and
(c)for “that section” substitute “ section 42 of that Act ”.