SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
Employment income
24
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.