SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
11Employment income
1
Section 20 (taxable earnings under Chapter 5: introduction) is amended as follows.
2
For subsection (1) substitute—
1
This Chapter—
a
contains provision for calculating what are taxable earnings from certain kinds of employment in a tax year for which section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee, and
b
sets out what are taxable earnings from an employment in a tax year in which the employee is non-UK resident.
3
In subsection (2), omit paragraphs (b) and (c).
4
In subsection (3), for “the sections listed in subsection (1)” substitute “sections 22, 26 and 27”.