Paragraph 18 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) Omit section 25 (UK-based earnings for year when employee resident, but not ordinarily resident, in UK). ← Paragraph 17 Paragraph 18 Paragraph 19 →