[F1809BClaim for remittance basis to applyU.K.
(1)This section applies to an individual for a tax year if the individual—
(a)is UK resident [F2for that year] ,
(b)is not domiciled in the United Kingdom in that year F3..., and
(c)makes a claim under this section for that year.
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Sections 42 and 43 of TMA 1970 (procedure and time limit for making claims), except section 42(1A) of that Act, apply in relation to a claim under this section as they apply in relation to a claim for relief.]
Textual Amendments
F1Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)
F2Words in s. 809B(1)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 152(2)
F3Words in s. 809B(1)(b) omitted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 3(a) (with Sch. 46 para. 26)
F4S. 809B(2) omitted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 3(b) (with Sch. 46 para. 26)
Modifications etc. (not altering text)
C1S. 809B applied by 2003 c. 1, s. 41C(7) (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 22)