This section has no associated Explanatory Notes
70U.K.In section 554Z9 (remittance basis: A is ordinarily UK resident), in subsection (5)—
(a)in paragraph (b), after “that income” insert “ (or of so much of it as is attributable to the UK part of the relevant tax year, if it was a split year as respects A) ”, and
(b)in paragraph (c), after “tax year” insert “ (or the UK part of it) ”.