4(1)Section 809E (application of remittance basis without claim: other cases) is amended as follows.U.K.
(2)In subsection (1), for paragraph (c) substitute—
“(c)for that year the individual either has no UK income or gains or has no UK income and gains other than taxed investment income not exceeding £100.”
(3)In that subsection, insert at the end (not as part of paragraph (e))— “ unless the individual gives notice in a return under section 8 of TMA 1970 that this section is not to apply in relation to the individual for that year. ”
(4)After subsection (2) insert—
“(2A)For the purposes of subsection (1)(c) “taxed investment income” means UK income or gains consisting of payments within section 946 from which a sum representing income tax has been deducted.”