SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
70Minor and consequential amendments
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”.