Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 45 U.K. Statutory residence test

PART 3 U.K. Split year treatment

Special charging rules for employment income U.K.

59 U.K. In section 22 (chargeable overseas earnings for year when remittance basis applies and employee outside section 26), for subsection (7) substitute—

“(7) Section 15(1) does not apply to general earnings within subsection (1).”