SCHEDULES

SCHEDULE 11Employment income provided through third parties: loans etc outstanding on 5 April 2019

PART 4Supplementary provision

Remittance basis

43

1

Section 554Z11A (temporary non-residents) is amended in accordance with this paragraph.

2

In subsection (2)—

a

after “554Z9(2)” insert “ or (2A) ”;

b

after “554Z10(2)” insert “ or (2AA) ”.

3

In subsection (3)(d)(i), for “554Z9(2) or 554Z10(2)” substitute “ 554Z9(2) or (2A) or 554Z10(2) or (2AA) ”.