This section has no associated Explanatory Notes
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 ”.