In section 225 (payments for restrictive undertakings), for subsections (6) and (7) substitute—

“(6)

This section applies only if—

(a)

section 15 applies to any general earnings from the employment, and would apply even if the individual made a claim under section 809B of ITA 2007 (claim for remittance basis) for the tax year mentioned in subsection (3), or

(b)

section 27 (UK-based earnings of non-UK resident employee) applies to any general earnings from the employment.”