SCHEDULES

SCHEDULE 6Consequential Amendments

Part 1Income and Corporation Taxes Act 1988

93

1

Amend section 645 (earnings from pensionable employment) as follows.

2

In subsection (3)(c) for “section 596(1)(a), (b) or (c)” substitute “section 387(2) of ITEPA 2003 (meaning of non-approved retirement benefits scheme)”.

3

In subsection (4A)—

a

for “emoluments” substitute “earnings”;

b

for “foreign emoluments within the meaning of section 192” substitute “earnings and amounts treated as earnings to which subsection (4B) applies”;

c

for “section 596(1)(a), (b) or (c)” substitute “section 387(2) of ITEPA 2003 (meaning of non-approved retirement benefits scheme)”.

4

After subsection (4A) insert—

4B

This subsection applies to earnings and amounts treated as earnings for a year of assessment if—

a

the employee or office-holder is not domiciled in the United Kingdom in that year, and

b

the employment is with a foreign employer.

4C

If there is a dispute as to whether the employee or office-holder is not domiciled in the United Kingdom, sections 42 and 43 of ITEPA 2003 (Board to determine dispute as to domicile) apply to the dispute as they apply to a dispute mentioned in section 42(1) of that Act.

4D

In this section—

  • “earnings and amounts treated as earnings” means earnings and amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of ITEPA 2003);

  • “foreign employer” has the meaning given by section 721 of ITEPA 2003.