xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 3Restrictions on remittance basis

2In section 23 (taxable earnings: calculation of “chargeable overseas earnings”) after subsection (1) insert—

(1A)But none of an employee’s general earnings from an employment for a tax year are to be “chargeable overseas earnings” if section 24A applies in relation to the employment for the tax year.