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Paragraph 15

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Section 23 (calculation of chargeable overseas earnings) is amended as follows.

(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,”.