REMITTANCE BASIS – GENERAL

1  [Inserts ITA 2007, Pt. 14, Ch. A1.]

EMPLOYMENT INCOME

2  ITEPA 2003 is amended as follows.

3(1)  Section 6 (nature of charge to tax on employment income) is amended as follows.

3(2)  [Amends ITEPA 2003, s. 6(3).]

3(3)  [Inserts ITEPA 2003, s. 6(3A).]

4(1)  Section 10 (meaning of “taxable earnings” etc) is amended as follows.

4(2)  [Amends ITEPA 2003, s. 10(2).]

4(3)  [Inserts ITEPA 2003, s. 10(3).]

5(1)  Section 13 (person liable to tax) is amended as follows.

5(2)  [Inserts ITEPA 2003, s. 13(4).]

5(3)  [Amends ITEPA 2003, s. 13(5).]

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