http://www.legislation.gov.uk/ukpga/2017/32/schedule/11/paragraph/39/enactedFinance (No. 2) Act 2017enKing's Printer of Acts of Parliament2018-02-01SCHEDULESSCHEDULE 11Employment income provided through third parties: loans etc outstanding on 5 April 2019PART 4Supplementary provision39Remittance basisPart 7A of ITEPA 2003 is amended as follows.