- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Chapter A1 of Part 14 of ITA 2007 (remittance basis) is amended as follows.
(2)In section 809C (claim for remittance basis by long-term UK resident: nomination of foreign income and gains to which section 809H(2) is to apply)—
(a)in subsection (1)(b), after “meets” insert “the 17-year residence test,”;
(b)after subsection (1) insert—
“(1ZA)An individual meets the 17-year residence test for a tax year if the individual has been UK resident in at least 17 of the 20 tax years immediately preceding that year.”;
(c)in subsection (1A), after “the individual” insert—
“(a)does not meet the 17-year residence test for that year, but
(b)”;
(d)in subsection (1B)(a), after “meet” insert “the 17-year residence test or”;
(e)in subsection (4)—
(i)before paragraph (a) insert—
“(za)for an individual who meets the 17-year residence test for that year, £90,000;”;
(ii)in paragraph (a), for “£50,000” substitute “£60,000”.
(3)In section 809H (claim for remittance basis by long-term UK resident: charge)—
(a)in subsection (1)(c), after “meets” insert “the 17-year residence test,”;
(b)in subsection (1A)—
(i)for “809C(1A)” substitute “809C(1ZA), (1A)”;
(ii)after “meets” insert “the 17-year residence test,”;
(c)in subsection (5B)—
(i)before paragraph (a) insert—
“(za)if the individual meets the 17-year residence test for the relevant tax year, £90,000;”;
(ii)in paragraph (a), for “£50,000” substitute “£60,000”.
(4)The amendments made by this section have effect for the tax year 2015-16 and subsequent tax years.
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