SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
Minor and consequential amendments
70
(1)
Section 857 (partners to whom the remittance basis may apply) is amended as follows.
(2)
In subsection (1), for paragraph (c) substitute—
“(c)
section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to a partner for a tax year.”
(3)
In subsection (3), omit “for the purposes of this Act (see Part 8)”.
(4)
Accordingly, in the heading, for “may apply” substitute “
applies
”
.