SCHEDULES

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

PART 4 U.K.Supplementary provision

Remittance basis U.K.

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

(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) ”.