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Amendment of section 823 (deduction for income earned outside the State) of Principal Act.
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47.—(1) Section 823 of the Principal Act is amended—
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(a) in subsection (1), by the substitution of “11 consecutive days” for “14 consecutive days” in paragraph (a) of the definition of “qualifying day”,
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(b) in subsection (2A), by the substitution of “11 consecutive days” for “14 consecutive days” in paragraph (b), and
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(c) in subsection (3), by the substitution of “whichever is the lesser; but that amount, or the aggregate of those amounts where there is more than one such office or employment, shall not exceed £25,000.” for “whichever is the lesser.”.
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(2) (a) Paragraphs (a) and (b) of subsection (1) shall apply as on and from 29 February 2000, and
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(b) paragraph (c) of subsection (1) shall apply—
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(i) as respects the year of assessment 2000-2001 and subsequent years of assessment, and
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(ii) as respect the year of assessment 1999-2000, as if the reference to “that amount, or the aggregate of those amounts where there is more than one such office or employment” were a reference to “such portion of that amount, or such portion of the aggregate of those amounts where there is more than one such office or employment, which arises by virtue of income, profits or gains accuring or paid on or after 29 February 2000”.
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