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
”
.