a

any earnings from the employment would not be relevant earnings, or

3A

In subsection (3)(a) “relevant earnings” means—

a

for service in or after the tax year 2008-09, earnings—

i

which are for a tax year in which the employee is ordinarily UK resident,

ii

to which section 15 applies, and

iii

to which that section would apply, even if the employee made a claim under section 809B of ITA 2007 (claim for remittance basis) for that year, and

b

for service before the tax year 2008-09, general earnings to which section 15 or 21 as originally enacted applies.