Income Tax (Earnings and Pensions) Act 2003 section Schedule 7 paragraphs 9–11

Relief for delayed remittances

Schedule 7 paragraphs 9–11 previously provided relief where employment income taxable on the remittance basis was delayed in being sent to the UK due to circumstances beyond the taxpayer's control.

• Paragraphs 9–11 of Schedule 7 dealt with relief for delayed remittances of overseas employment income.
• The provisions applied where funds could not be transferred to the UK due to legal restrictions, government actions, or other extraordinary obstacles in the overseas territory.
• These paragraphs were repealed by the Finance Act 2008, Schedule 7, paragraph 44, as part of the broader reform of the remittance basis rules.
• Any cases involving delayed remittances arising after the repeal are now dealt with under the revised remittance basis framework introduced by the Finance Act 2008.