27(1)Section 370 (travel costs and expenses where duties performed abroad) is amended as follows.U.K.
(2)In subsection (1), for the words from “taxable” to “UK)” substitute “ relevant taxable earnings ”.
(3)After subsection (5) insert—
“(6)In this section “relevant taxable earnings” means general earnings for a tax year in which the employee is ordinarily UK resident that—
(a)are taxable earnings under section 15, and
(b)would be taxable earnings under section 15 even if the employee made a claim under section 809B of ITA 2007 (claim for remittance basis) for that year.”