Paragraph 9

in subsection (1), omit paragraph (b) and the “and” before it;

in subsection (2), in paragraph (a), for the words from “a proportion” to the end substitute “the non-PAYE proportion, or”;

in subsection (2), in paragraph (b) for “such” substitute “uncertain”;

in subsection (4), in paragraph (b) after “uncertain payment” insert “or mobile payment (as applicable)”;

after subsection (4) insert—

“(4A)

But a direction for determining the non-PAYE proportion does not apply in relation to a mobile payment—

(a)

to the extent that section 690D(4) or 690E(4) (qualifying payments or treaty affected payments) also applies to the payment, or

(b)

if the payment is made after the end of the mobile tax year, other than to the extent the payment is also an uncertain payment.”.