This section has no associated Explanatory Notes
645(1)Amend section 189(2) (meaning of “relevant UK earnings”) as follows.U.K.
(2)In paragraph (b) for “Schedule D” substitute “ Part 2 of ITTOIA 2005 ”.
(3)For paragraph (c) substitute—
“(c)income to which section 833(5B) of ICTA (patent income) applies.”