SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
Employment income
43
In paragraph 27(2) of Schedule 5 (enterprise management incentives: meaning of “working time”)—
a
in paragraph (a), for the words from “or 21” to “Kingdom)” substitute “
applies (earnings for year when employee UK resident)
”
, and
b
in paragraph (b), for the words from “resident and” to the end substitute “
UK resident (and none of sections 809B, 809D and 809E of ITA 2007 (remittance basis) applied to the employee).
”