{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-20.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/7/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) Section 27 (UK-based earnings for year when employee non-UK resident) is amended as follows.\n(2) For subsection (3) substitute—\n“(3) Subsection (2) applies whether or not the employment is held when the earnings are received.”\n(3) After subsection (4) insert—\n“(5) Sections 18 and 19 (time when earnings are received) apply for the purposes of this section.”",
  "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/20",
    "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."
}