Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. Remittance basis

Part 1 U.K. Main provisions

Employment income U.K.

25 U.K. In section 271(2) (limited exemption of removal benefits and expenses: general)—

(a) in paragraph (a), for the words from “employee” to “UK” substitute “ remittance basis applies and employee ordinarily UK resident ”, and

(b) in paragraph (b), for the words from “employee” to “UK” substitute “ remittance basis applies and employee not ordinarily UK resident ”.