Explanatory Notes

Finance Act 2014

2014 CHAPTER 26

17 July 2014

Introduction

Section 15 and Schedule 3: Restrictions on Remittance Basis

Details of the Schedule

Condition 2: The associated employer test

10. New section 24A(7) sets out condition 2, which is that P’s UK and relevant (i.e. overseas) employer are either the same, or are associated with one another.