30(1)Section 413 (exception in certain cases of foreign service) is amended as follows.U.K.
(2)In subsection (3), for paragraph (a) substitute—
“(a)any earnings from the employment would not be relevant earnings, or”
(3)After that subsection insert—
“(3A)In subsection (3)(a) “relevant earnings” means—
(a)for service in or after the tax year 2008-09, earnings—
(i)which are for a tax year in which the employee is ordinarily UK resident,
(ii)to which section 15 applies, and
(iii)to which that section would apply, even if the employee made a claim under section 809B of ITA 2007 (claim for remittance basis) for that year, and
(b)for service before the tax year 2008-09, general earnings to which section 15 or 21 as originally enacted applies.”