[24A Restrictions on remittance basis]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[24A  Restrictions on remittance basis]

[(1)     This section applies in relation to an employment (“the relevant employment”) for a tax year (“the relevant tax year”) if—

(a)     one or more of the paragraphs in subsection (5) applies,

(b)     conditions 1 to 4 are met, and

(c)     condition 5 is not met.

(2)     The consequences of this section applying are set out in sections 23(1A), 41C(4A), 41H(5) and 554Z9(1A).

(3)     But, for the purpose of determining if, and the extent to which, any provision of Part 11 (PAYE), or of PAYE regulations, applies in relation to any income, the application of any provision mentioned in subsection (2) in relation to the income is to be ignored.

(4)     In this section—

(a)     “the relevant employee” means the employee in respect of the relevant employment,

(b)     “the relevant employer” means the employer in respect of the relevant employment, and

(c)     “UK employment” means an employment the duties of which are not performed wholly outside the United Kingdom and “UK employer” is to be read accordingly,

and the rules in section 24(5) (“associated” persons) apply for the purposes of this section.

(5)     The paragraphs referred to in subsection (1)(a) are—

(a)     general

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