85(1)In section 809E(3)(b) of ITA 2007, the reference to a tax year for which section 809B, 809D or 809E of that Act applies to an individual includes a tax year (not later than the tax year 2007-08) in which the individual—
(a)was UK resident, but
(b)was not domiciled in the United Kingdom or was not ordinarily UK resident.
(2)In relation to such a tax year, the reference there to the individual’s foreign income and gains includes the individual’s relevant foreign income if (and only if)—
(a)the individual made a claim under section 831 of ITTOIA 2005 for the year, or
(b)section 65(5) of ICTA (or any earlier superseded enactment corresponding to that provision) applied in relation to the individual for the year.