http://www.legislation.gov.uk/id/ukpga/2015/11

SCHEDULES

SCHEDULE 1Extension of benefits code except in relation to certain ministers of religion

PART 1Amendments of ITEPA 2003

4

In section 30 (remittance basis and non-UK resident employees: treatment of earnings for year in which employment not held), in subsection (4), for “11” substitute “ 10 ”.