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).