19(1)Section 26 (foreign earnings for year when employee resident, but not ordinarily resident, in UK) is amended as follows.
(2)In subsection (1), for the words from “in which” to “they” substitute “where section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year and the employee is not ordinarily UK resident in that year, if the general earnings”.
(3)For subsection (3) substitute—
“(3)Subsection (2) applies whether or not the employment is held when the earnings are remitted.”
(4)After subsection (4) insert—
“(5)See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.
(6)General earnings for the employee for the tax year fall within section 15(1) if they do not fall within subsection (1).”
(5)Accordingly, in the heading, for the words from “employee” to the end substitute “remittance basis applies and employee not ordinarily UK resident”.