Finance Act 2008
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
70 Allowances etc for non-resident nationals of an EEA state
(1) In section 278 of ICTA (non-residents eligible for reliefs)— (a) in subsection (2)(a), omit “or an EEA national”, and (b) omit subsection (9). (2) In section 56(3) of ITA 2007 (non-UK residents eligible for personal allowances and tax reductions), before paragraph (a) insert— (za) is a national of an EEA state, . (3) Accordingly, omit section 145 of FA 1996 (personal reliefs for non-resident EEA nationals). (4) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.
70 Allowances etc for non-resident nationals of an EEA state
(1) In section 278 of ICTA (non-residents eligible for reliefs)— (a) in subsection (2)(a), omit “or an EEA national”, and (b) omit subsection (9). (2) In section 56(3) of ITA 2007 (non-UK residents eligible for personal allowances and tax reductions), before paragraph (a) insert— (za) is a national of an EEA state, . (3) Accordingly, omit section 145 of FA 1996 (personal reliefs for non-resident EEA nationals). (4) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.
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