3(1)Section 809H (claim for remittance basis by long-term UK resident: charge) is amended as follows.U.K.
(2)In subsection (1), for paragraph (c) substitute—
“(c)the individual meets the 12-year residence test or the 7-year residence test for the relevant tax year.”
(3)After that subsection insert—
“(1A)See section 809C(1A) and (1B) for when an individual meets the 12-year residence test or the 7-year residence test for a tax year.”
(4)In subsection (4), for “£30,000”, in each place it occurs, substitute “ the applicable amount ”.
(5)After subsection (5A) insert—
“(5B)The applicable amount” is—
(a)if the individual meets the 12-year residence test for the relevant tax year, £50,000;
(b)if the individual meets the 7-year residence test for the relevant tax year, £30,000.”