10(1)ITEPA 2003 is amended as follows.U.K.
(2)In section 355 (deductions for corresponding payments by non-domiciled employees with foreign employers), in subsection (2), at the end insert “ (and section 835BA of ITA 2007 (deemed domicile) applies for the purposes of this subsection) ”.
(3)In section 373 (non-domiciled employee's travel costs and expenses where duties performed in UK), at the end insert—
“(7)Section 835BA of ITA 2007 (deemed domicile) applies for the purposes of subsection (1).”
(4)In section 374 (non-domiciled employee's spouse's etc travel costs and expenses where duties performed in UK), at the end insert —
“(10)Section 835BA of ITA 2007 (deemed domicile) applies for the purposes of subsection (1).”
(5)In section 376 (foreign accommodation and subsistence costs and expenses (overseas employment)), at the end insert —
“(6)Section 835BA of ITA 2007 (deemed domicile) applies for the purposes of subsection (1)(c).”
(6)The amendments made by this paragraph have effect in relation to the tax year 2017-18 and subsequent tax years.