This section has no associated Explanatory Notes
73(1)Section 690 of ITEPA 2003 (employee non-residents etc) is amended as follows.U.K.
(2)In subsection (1), omit “only”.
(3)After that subsection insert—
“(1A)This section also applies in relation to an employee in a tax year if it appears to an officer of Revenue and Customs that—
(a)the tax year is likely to be a split year as respects the employee, and
(b)the employee works or will work in the United Kingdom and also works or is likely to work outside the United Kingdom.”