14(1)Section 22 (chargeable overseas earnings for year when employee resident and ordinarily resident, but not domiciled, in UK) is amended as follows.
(2)In subsection (1), for the words from “in which” to the end substitute “, to the extent that they are chargeable overseas earnings for that year, if—
(a)section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year, and
(b)the employee is ordinarily UK resident in that year.”
(3)For subsection (3) substitute—
“(3)Subsection (2) applies whether or not the employment is held when the earnings are remitted.”
(4)In subsection (4), omit the words after “year”.
(5)In subsection (5)(b), for “section 21” substitute “section 15”.
(6)After subsection (5) insert—
“(6)See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.
(7)General earnings for the employee for the tax year fall within section 15(1) to the extent that they do not fall within subsection (1).”
(7)Accordingly, in the heading, for the words from “employee” to the end substitute “remittance basis applies and employee ordinarily UK resident”.