Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 46 Ordinary residence

PART 1 Income tax and capital gains tax: remittance basis of taxation

Treatment of relevant foreign earnings

8 In section 23 (calculation of “chargeable overseas earnings”), in subsection (2), for paragraph (aa) substitute—

“(aa) the employee does not meet the requirement of section 26A for that year,”.