SCHEDULES

SCHEDULE 7Transitionals and savings

Part 2Employment income: charge to tax

Relief for delayed remittances

10

Section 36(2) (the definition of “blocked earnings”) applies in relation to emoluments of the employment received in a country or territory outside the United Kingdom in a tax year before the tax year 2003-04 with the substitution of—

a

“Emoluments” for “General earnings”, and

b

the following paragraph for paragraph (c)—

c

would have constituted emoluments of the employment on which income tax would have been charged under Case III of Schedule E in that year if they had been so transferred.