# Finance Act 2018, Paragraph 12


(1) Section 689 of ITEPA 2003 (PAYE: employee of non-UK employer) is amended in accordance with this paragraph.
(2) In subsection (4), in the words before paragraph (a), after “employee,” insert “ and if the case is not within subsection (4A), ”.
(3) After subsection (4) insert—
“(4A) A case is within this subsection if—
(a) the section concerned is section 687A or 695A (employment income under Part 7A), and
(b) the relevant step concerned is within paragraph 1 of Schedule 11 to F(No. 2)A 2017 (loans etc outstanding on 5 April 2019).
(And this section does not apply in a case within this subsection.)”

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.