SCHEDULES

SCHEDULE 7Remittance basis

Part 1Main provisions

4Employment income

1

Section 10 (meaning of “taxable earnings” etc) is amended as follows.

2

In subsection (2), for the words after “with” substitute “Chapters 4 and 5 of this Part”.

3

After subsection (3) insert—

4

Subsection (3) is subject to Chapter 5A of this Part (certain specific employment income under Part 7: individuals to whom to remittance basis applies).