SCHEDULES
SCHEDULE 7Remittance basis
Part 1Main provisions
Employment income
29
1
Section 378 (deduction from seafarer's earnings: eligibility) is amended as follows.
2
In subsection (1)(a), for the words from “taxable” to the end substitute “
relevant taxable earnings,
”
.
3
After subsection (4) insert—
5
In this section “relevant taxable earnings” means general earnings for a tax year in which the employee is ordinarily UK resident that—
a
are taxable earnings under section 15, and
b
would be taxable earnings under section 15 even if the employee made a claim under section 809B of ITA 2007 (claim for remittance basis) for that year.