SCHEDULES

SCHEDULE 6Employment income: duties performed in the UK and overseas

PART 1Apportionment of earnings

2

In section 15 (earnings for year when employee UK resident), as amended by Schedule 45 to this Act, in subsection (5)—

a

after paragraph (a) omit “and”, and

b

after paragraph (b) insert

, and

c

section 41ZA (which is about determining the extent to which general earnings are in respect of United Kingdom duties).