SCHEDULES

SCHEDULE 7Remittance basis

Part 1Main provisions

Employment income

25

In section 271(2) (limited exemption of removal benefits and expenses: general)—

a

in paragraph (a), for the words from “employee” to “UK” substitute “ remittance basis applies and employee ordinarily UK resident ”, and

b

in paragraph (b), for the words from “employee” to “UK” substitute “ remittance basis applies and employee not ordinarily UK resident ”.