SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
Employment income
28
1
Section 371 (travel costs and expenses where duties performed abroad: spouse's travel etc) is amended as follows.
2
In subsection (1), for the words from “taxable” to “UK)” substitute “
relevant taxable earnings
”
.
3
After subsection (7) insert—
8
In this section “relevant taxable earnings” has the meaning given by section 370(6).