{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-15.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/7/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) Section 23 (calculation of chargeable overseas earnings) is amended as follows.\n(2) In subsection (1), for “sections 21 and” substitute “ section ”.\n(3) In subsection (2), for paragraph (a) substitute—\n“(a) section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year,\n(aa) the employee is ordinarily UK resident in that year,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/15",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}