SCHEDULES

SCHEDULE 7 U.K.Remittance basis

Part 1 U.K.Main provisions

Employment income U.K.

15 (1) Section 23 (calculation of chargeable overseas earnings) is amended as follows. U.K.

(2) In subsection (1), for “sections 21 and” substitute “ section ”.

(3) In subsection (2), for paragraph (a) substitute—

“(a) section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year,

(aa) the employee is ordinarily UK resident in that year,”.