# Finance Act 2013, Paragraph 3


In Chapter 5 (taxable earnings: remittance basis rules and rules for non-UK resident employees), after section 41 insert—
“Apportionment of earnings
Basis of apportionment
41ZA The extent to which general earnings are in respect of duties performed in the United Kingdom is to be determined under this Chapter on a just and reasonable basis.”

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/6/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-6/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.