Employment income
31In section 421E(1) (income relating to securities: exclusions), for the words from βor 21β to the end substitute β, 22 or 26 applies (earnings for year when employee UK resident).β
31In section 421E(1) (income relating to securities: exclusions), for the words from βor 21β to the end substitute β, 22 or 26 applies (earnings for year when employee UK resident).β