3(1)Section 6 (nature of charge to tax on employment income) is amended as follows.U.K.
(2)In subsection (3), omit the “and” at the end of paragraph (a), and after that paragraph insert—
“(aa)whether section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to an employee for a tax year, and”.
(3)After that subsection insert—
“(3A)The rules in Chapter 5A, which are concerned with the matters mentioned in subsection (3)(a) to (b), apply for the purposes of the charge to tax on certain specific employment income arising under Part 7 (securities etc).”