- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
14(1)Chapter A1 of Part 14 (remittance basis) is amended as follows.
(2)In section 809B (claim for remittance basis to apply), after subsection (1) insert—
“(1A)Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).”
(3)In section 809C (claim for remittance basis by long-term UK resident: nomination) omit the following—
(a)in subsection (1)(b), “the 17-year residence test,”;
(b)subsection (1ZA);
(c)subsection (1A)(a);
(d)in subsection (1B)(a), “the 17-year residence test or”;
(e)subsection (4)(za).
(4)In section 809E (application of remittance basis without claim: other cases), after subsection (1) insert—
“(1A)Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).”
(5)In section 809H (claim for remittance basis by long-term UK resident: charge) omit the following—
(a)in subsection (1)(c), “the 17-year residence test,”;
(b)in subsection (1A)—
(i)“(1ZA)”;
(ii)“the 17-year residence test,”;
(c)subsection (5B)(za).
(6)The amendments made by this paragraph have effect in relation to the tax year 2017-18 and subsequent tax years.
This is subject to paragraphs 15 and 16.
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