F125UK-based earnings for year when employee resident, but not ordinarily resident, in UKU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 25 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 18