Section 831 of ITA 2007 (foreign income of individuals in United Kingdom for temporary purpose) is amended as follows.
In subsection (1), for paragraph (b) substitute—
After that subsection insert—
In section 832 of that Act (employment income of individuals in United Kingdom for temporary purpose), after subsection (1) insert—
Section 9 of TCGA 1992 (residence, including temporary residence) is amended as follows.
In subsection (3), for the words after "if and only if" substitute " the individual spends (in total) at least 183 days in the United Kingdom. "
Insert at the end—
The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.