40(1)Amend section 278 (non-residents) as follows.U.K.
(2)Omit subsection (1).
(3)In subsection (2)—
(a)for the words from the beginning to “individual” substitute “ Subject to subsection (2ZA) below, relief under this Chapter shall be given only to an individual ”,
(b)before paragraph (a) insert—
“(za)is not resident in the United Kingdom,
(zb)does not meet the condition in section 56(3) of ITA 2007, and”, and
(c)omit paragraphs (b) to (e) and the “or” immediately before paragraph (b).
(4)After subsection (2) insert—
“(2ZA)Relief under section 266 above (except relief given by virtue of subsection (7) of that section) may also be given to an individual who—
(a)is resident in the United Kingdom, or
(b)meets the condition in section 56(3) of ITA 2007.”