5(1)In section 16ZC (election under section 16ZA by individual to whom remittance basis applies), in subsection (1), for paragraphs (a) to (c) substitute—U.K.
“(a)the individual has made an election under section 16ZA in respect of the tax year or any earlier tax year,
(b)the election has effect in relation to the individual for the tax year, and
(c)section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the individual for the tax year.”
(2)The amendment made by this paragraph has effect in relation to the tax year 2017-18 and subsequent tax years.