Section 22 Chargeable overseas earnings for year when [remittance basis applies and employee ordinarily UK resident]
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Amendments
Heading words substituted by Finance Act 2008 section 25 and Schedule 7 para 14(7) for 2008-09 and later tax years.
(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 year, and
(b) the employee is ordinarily UK resident in that year.]1
Amendments
1 Substituted by Finance Act 2008 section 25 and Schedule 7 para 14(2) for 2008-09 and later tax years.
(2) The full amount of any general earnings within subsection (1) which are remitted to the United Kingdom in a tax year is an amount of “taxable earnings” from the employment in that year.
(3) Subsection (2) applies whether or not the employment is held when the earnings are remitted.
Amendments
Subs (3) substituted by Finance Act 2008 section 14(3) for 2008-09 and later tax years.
(4) Section 23 applies for calculating how much of an employee's general earnings are “chargeable overseas earnings” for a tax year ...1.
Amendments
1 Omitted by Finance Act 2008 section 25 and Schedule 7 para 14(4) for 2008-09 and later tax years.
(5) Where any chargeable overseas earnings are taxable earnings under subsection (2), any deduction taken into account under section 23(3) in calculating the amount of the chargeable overseas earnings—
(a) cannot then be deducted under section 11 from those taxable earnings, but
(b) may be deducted under that section from any taxable earnings under [section 15]1.
Amendments
1 Substituted for “section 21” by Finance Act 2008 section 25 and Schedule 7 para 14(5) for 2008-09 and later tax years.
(6) See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.
Amendments
Subs (6) inserted by Finance Act 2008 section 25 and Schedule 7 para 14(6) for 2008-09 and later tax years.
(7) General earnings for the employee for the tax year fall within section 15(1) to the extent that they do not fall within subsection (1).
Amendments
Subs (7) inserted by Finance Act 2008 section 25 and Schedule 7 para 14(6) for 2008-09 and later tax years.
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