SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
40
1
Amend section 278 (non-residents) as follows.
2
Omit subsection (1).
3
In subsection (2)—
a
for the words from the beginning to “individual” substitute “
Subject to subsection (2ZA) below, relief under this Chapter shall be given only to an individual
”
,
b
before paragraph (a) insert—
za
is not resident in the United Kingdom,
zb
does not meet the condition in section 56(3) of ITA 2007, and
c
omit paragraphs (b) to (e) and the “or” immediately before paragraph (b).
4
After subsection (2) insert—
2ZA
Relief under section 266 above (except relief given by virtue of subsection (7) of that section) may also be given to an individual who—
a
is resident in the United Kingdom, or
b
meets the condition in section 56(3) of ITA 2007.