62(1)Section 26 (foreign earnings for year when remittance basis applies and employee meets section 26A requirement) is amended as follows.U.K.
(2)In subsection (1), for the words from “if the general earnings” to the end substitute “if the general earnings meet all of the following conditions—
(a)they are neither—
(i)general earnings in respect of duties performed in the United Kingdom, nor
(ii)general earnings from overseas Crown employment subject to United Kingdom tax, and
(b)if the tax year is a split year as respects the employee, they are attributable to the UK part of the year.”
(3)After subsection (5) insert—
“(5A)Any attribution required for the purposes of subsection (1)(b) is to be done on a just and reasonable basis.”
(4)For subsection (6) substitute—
“(6)Section 15(1) does not apply to general earnings within subsection (1).”