This section has no associated Explanatory Notes
11(1)Section 41C (foreign securities income) is amended as follows.U.K.
(2)In subsection (4), for paragraph (b) substitute—
“(b)the individual does not meet the requirement of section 26A for the year (reading references there to the employee as references to the individual),”.
(3)In subsection (6), for paragraph (b) substitute—
“(b)the individual meets the requirement of section 26A for the year (reading references there to the employee as references to the individual), and”.