809B(1) This section applies to an individual for a tax year if the individual–
(a)is UK resident for that year,
(b)is not domiciled in the United Kingdom in that year, and
(c)makes a claim under this section for that year.
809B(1A)Section 835BA (deemed domicile) applies for the purposes of subsection (1)(b).
809B(2) [Omitted by FA 2013, s. 219 and Sch. 46, para. 3(b).]
809B(3)Sections 42 and 43 of TMA 1970 (procedure and time limit for making claims), except section 42(1A) of that Act, apply in relation to a claim under this section as they apply in relation to a claim for relief.