Paragraph 6
United Kingdom
(1)
Section 690 (internationally mobile employees) is amended as follows.
(2)
In subsection (3), after “entire” insert “uncertain”.
(3)
In subsection (4), in the opening words—
(a)
after “a payment” insert “or part of a payment”;
(b)
for “to the extent that” substitute “in respect of which”.
(4)
In subsection (4)(a), after “the income” insert “relating to that payment or part”.