Paragraph 12 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 7 para. 92-94 omitted by Finance Act 2008 s. 41(7)(l) For the heading before section 21 substitute “ Remittance basis rules for UK ordinarily resident employees ”. ← Paragraph 11 Paragraph 12 Paragraph 13 →