Finance Act 2008, Paragraph 20 is up to date with all changes known to be in force on or before 13 April 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
20(1)Section 27 (UK-based earnings for year when employee non-UK resident) is amended as follows.U.K.
(2)For subsection (3) substitute—
“(3)Subsection (2) applies whether or not the employment is held when the earnings are received.”
(3)After subsection (4) insert—
“(5)Sections 18 and 19 (time when earnings are received) apply for the purposes of this section.”
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