Consequential amendments
This section has no associated Explanatory Notes
20In section 730 of that Act (non-UK domiciled individuals to whom remittance basis applies), for subsection (1) substitute—
“(1)This section applies in relation to income treated under section 728 as arising to an individual in a tax year (“the deemed income”) if section 809B, 809D or 809E (remittance basis) applies to the individual for that year.”