C1Part 2Employment income: charge to tax
Annotations:
Modifications etc. (not altering text)
Chapter 5F2Taxable earnings: remittance basis rules and rules for non-uk resident employees
Annotations:
Amendments (Textual)
F2
Pt. 2 Ch. 5 title substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 10
F3Remittance basis rules: employees F4who meet section 26A requirement
Annotations:
Amendments (Textual)
F3
S. 25 cross-heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 17
F4
Words in cross-heading substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 9(2)(b) (with Sch. 46 para. 26)
F125UK-based earnings for year when employee resident, but not ordinarily resident, in UK
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)