# Finance Act 2008, Paragraph 43


In paragraph 27(2) of Schedule 5 (enterprise management incentives: meaning of “working time”)—
(a) in paragraph (a), for the words from “or 21” to “Kingdom)” substitute “ applies (earnings for year when employee UK resident) ”, and
(b) in paragraph (b), for the words from “resident and” to the end substitute “ UK resident (and none of sections 809B, 809D and 809E of ITA 2007 (remittance basis) applied to the employee). ”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/43 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.