7(1)In section 22 (chargeable overseas earnings for year when remittance basis applies and employee ordinarily UK resident), in subsection (1), for paragraph (b) substitute—U.K.
“(b)the employee does not meet the requirement of section 26A for that year.”
(2)Accordingly—
(a)in the heading of that section, for “ordinarily UK resident” substitute “ outside section 26 ”, and
(b)in the italicised heading before that section, for “UK ordinarily resident employees” substitute “ employees outside section 26 ”.