SCHEDULES

SCHEDULE 7Remittance basis

Part 1Main provisions

Employment income

20

1

Section 27 (UK-based earnings for year when employee non-UK resident) is amended as follows.

2

For subsection (3) substitute—

3

Subsection (2) applies whether or not the employment is held when the earnings are received.

3

After subsection (4) insert—

5

Sections 18 and 19 (time when earnings are received) apply for the purposes of this section.