OpenLegislation

Paragraph 30

(1)

Amend section 689 (PAYE: employee of non-UK employer) as follows.

(2)

After subsection (1) insert—

“(1A)

Subject to subsection (4), subsection (1)(b) does not apply in relation to a payment so far as the sum paid is employment income under Chapter 2 of Part 7A.”

(3)

In subsection (4) after “sections” insert “ 687A and ”.