11(1)Section 20 (taxable earnings under Chapter 5: introduction) is amended as follows.U.K.
(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 ”.