# Finance Act 2014, Paragraph 2


In section 23 (taxable earnings: calculation of “chargeable overseas earnings”) after subsection (1) insert—
“(1A) But none of an employee's general earnings from an employment for a tax year are to be “chargeable overseas earnings” if section 24A applies in relation to the employment for the tax year.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.