Finance (No. 2) Act 2017

Remittance basis

43(1)Section 554Z11A (temporary non-residents) is amended in accordance with this paragraph.

(2)In subsection (2)—

(a)after “554Z9(2)” insert “or (2A)”;

(b)after “554Z10(2)” insert “or (2AA)”.

(3)In subsection (3)(d)(i), for “554Z9(2) or 554Z10(2)” substitute “554Z9(2) or (2A) or 554Z10(2) or (2AA)”.