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.