SCHEDULES

SCHEDULE 7Remittance basis

Part 1Main provisions

Employment income

11

(1)

Section 20 (taxable earnings under Chapter 5: introduction) is amended as follows.

(2)

For subsection (1) substitute—

“(1)

This Chapter—

(a)

contains provision for calculating what are taxable earnings from certain kinds of employment in a tax year for which section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee, and

(b)

sets out what are taxable earnings from an employment in a tax year in which the employee is non-UK resident.”

(3)

In subsection (2), omit paragraphs (b) and (c).

(4)

In subsection (3), for “the sections listed in subsection (1)” substitute “ sections 22, 26 and 27 ”.