9(1)Section 15 (earnings for year when employee resident, ordinarily resident and domiciled in UK) is amended as follows.U.K.
(2)In subsection (1), for the words from “resident”, in the first place, to the end substitute “ UK resident. ”
(3)For subsection (3) substitute—
“(3)Subsection (2) applies whether or not the employment is held when the earnings are received.”
(4)Accordingly, in the heading, for “resident, ordinarily resident and domiciled in UK” substitute “ UK resident ”.