70Allowances etc for non-resident nationals of an EEA stateU.K.
(1)In section 278 of ICTA (non-residents eligible for reliefs)—
(a)in subsection (2)(a), omit “or an EEA national”, and
(b)omit subsection (9).
(2)In section 56(3) of ITA 2007 (non-UK residents eligible for personal allowances and tax reductions), before paragraph (a) insert—
“(za)is a national of an EEA state,”.
(3)Accordingly, omit section 145 of FA 1996 (personal reliefs for non-resident EEA nationals).
(4)The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.