This section has no associated Explanatory Notes
16U.K.In section 266A of ICTA (life assurance premiums paid by employer), in subsection (8)—
(a)in paragraph (a), for “employee resident and ordinarily resident, but not domiciled, in UK” substitute “ remittance basis applies and employee outside section 26 ”, and
(b)in paragraph (b), for “employee resident, but not ordinarily resident, in UK” substitute “ remittance basis applies and employee meets section 26A requirement ”.