Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 46 U.K. Ordinary residence

PART 1 U.K. Income tax and capital gains tax: remittance basis of taxation

Treatment of relevant foreign earnings U.K.

9 (1) In section 26 (foreign earnings for year when remittance basis applies and employee not ordinarily UK resident), in subsection (1), for “is not ordinarily UK resident in” substitute “ meets the requirement of section 26A for ”. U.K.

(2) Accordingly—

(a) in the heading of that section, for “not ordinarily UK resident” substitute “ meets section 26A requirement ”, and

(b) in the italicised heading before that section, for “not UK ordinarily resident” substitute “ who meet section 26A requirement ”.