# Finance Act 2013, Paragraph 8


In section 23 (calculation of “chargeable overseas earnings”), in subsection (2), for paragraph (aa) substitute—
“(aa) the employee does not meet the requirement of section 26A for that year,”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.