22 Chargeable overseas earnings for year when [remittance basis applies and employee [outside section 26]]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

22  Chargeable overseas earnings for year when [remittance basis applies and employee [outside section 26]]

(1)     This section applies to general earnings for a tax year[, to the extent that they are chargeable overseas earnings for that year, if—

(a)     section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that

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