152(1)ITA 2007 is amended as follows.U.K.
(2)In section 809B (claim for remittance basis to apply), in subsection (1)(a), for “in that year” substitute “ for that year ”.
(3)In section 809D (application of remittance basis without claim where unremitted foreign income and gains under £2,000), in subsection (1)(a), for “in that year” substitute “ for that year ”.
(4)In section 809E (application of remittance basis without claim: other cases), in subsection (1)(a), for “in that year” substitute “ for that year ”.
(5)In section 810 (limits on liability to income tax of non-UK residents: overview of Chapter), after subsection (3) insert—
“(4)In relation to an individual—
(a)a reference in this Chapter to a non-UK resident's liability to income tax is a reference to the liability of someone who is non-UK resident for the tax year for which the liability arises, and
(b)accordingly, enactments under which income arising to a UK resident in the overseas part of a split year is treated as arising to a non-UK resident are of no relevance to this Chapter.”
(6)Omit sections 829 to 832.