This section has no associated Explanatory Notes
4U.K.In section 809D (application of remittance basis without claim where unremitted foreign income and gains under £2,000)—
(a)in subsection (1)(b), omit “or is not ordinarily UK resident in that year”, and
(b)in subsection (1A), omit “the individual is not domiciled in the United Kingdom in that year and”.