Paragraph 13 I1
Northern Ireland
Any earnings derived from employment which are payable in a country outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of those earnings.
Annotations
Commencement
- I1
Sch. 5 para. 13 in operation at 20.11.2006, see reg. 1(1)
Notes on Schedule 5
Modifications
- C1
Sch. 5 applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 19(2)