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).