This section has no associated Explanatory Notes
8U.K.In section 23 (calculation of “chargeable overseas earnings”), in subsection (2), for paragraph (aa) substitute—
“(aa)the employee does not meet the requirement of section 26A for that year,”.
8U.K.In section 23 (calculation of “chargeable overseas earnings”), in subsection (2), for paragraph (aa) substitute—
“(aa)the employee does not meet the requirement of section 26A for that year,”.