Paragraph 6
(1)
Amend section 10 (provision relating to “taxable specific income”) as follows.
(2)
In subsection (3) for “or 7” substitute “ , 7 or 7A ”.
(3)
After subsection (4) insert—
“(5)Subsection (3) is also subject to sections 554Z9 to 554Z11 (employment income under Part 7A: remittance basis).”