Valid from 17/07/2013
This section has no associated Explanatory Notes
3U.K.In Chapter 5 (taxable earnings: remittance basis rules and rules for non-UK resident employees), after section 41 insert—
“Apportionment of earningsU.K.
41ZABasis of apportionment
The extent to which general earnings are in respect of duties performed in the United Kingdom is to be determined under this Chapter on a just and reasonable basis.”