1(1)In section 266A of ICTA (life assurance premiums paid by employer), after subsection (8) insert—U.K.
“(8A)Section 835BA of ITA 2007 (deemed domicile) applies for the purposes of subsection (6)(b).”
(2)The amendment made by this paragraph has effect in relation to the tax year 2017-18 and subsequent tax years.