Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 6 Employment income: duties performed in the UK and overseas

PART 1 Apportionment of earnings

2 In section 15 (earnings for year when employee UK resident), as amended by Schedule 45 to this Act, in subsection (5)—

(a) after paragraph (a) omit “and”, and

(b) after paragraph (b) insert “, and

(c) section 41ZA (which is about determining the extent to which general earnings are in respect of United Kingdom duties).”