SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
33Employment income
In section 474(1) (securities options: exclusions), for the words from “or 21” to the end substitute “, 22 or 26 applies (earnings for year when employee UK resident).”
In section 474(1) (securities options: exclusions), for the words from “or 21” to the end substitute “, 22 or 26 applies (earnings for year when employee UK resident).”