SCHEDULES

SCHEDULE 7Remittance basis

Part 1Main provisions

Transitional provision

82

1

This paragraph applies in relation to an individual's general earnings for the tax year 2007-08 or any earlier tax year (“the relevant tax year”) if the individual—

a

was UK resident in that year, but

b

was not domiciled in the United Kingdom, or was not ordinarily UK resident, in that year.

2

Section 22 or 26 of ITEPA 2003 (as amended by this Part of this Schedule) applies in relation to the general earnings as if—

a

section 809B of ITA 2007 (claim for remittance basis to apply) applied to the individual for the relevant tax year, and

b

section 22(7) or 26(6) of ITEPA 2003 were omitted.

3

In relation to the general earnings, the definition of “foreign employer” in section 721(1) of ITEPA 2003 has effect as if at the end there were inserted “ and not resident in the Republic of Ireland ”.