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Paragraph 20

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

(1)

Section 27 (UK-based earnings for year when employee non-UK resident) is amended as follows.

(2)

For subsection (3) substitute—

“(3)

Subsection (2) applies whether or not the employment is held when the earnings are received.”

(3)

After subsection (4) insert—

“(5)

Sections 18 and 19 (time when earnings are received) apply for the purposes of this section.”