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2(1)In Chapter 1 of Part 6 of the Income Tax (Earnings and Pensions) Act 2003 (payments to non-approved pension schemes), for section 389 (exception: employments where earnings charged on remittance) substitute—
Section 386 does not apply if in the tax year in which the sum is paid the earnings from the employment are not (or would not have been if there were any) general earnings to which any of the following provisions applies—
(a)section 15 (employee resident, ordinarily resident and domiciled in UK),
(b)section 21 (employee resident and ordinarily resident, but not domiciled in UK),
(c)section 25 (employee resident but not ordinarily resident in UK),
(d)section 27 (UK-based earnings for year when employee not resident in UK).”.
(2)This amendment has effect for the year 2003-04 and subsequent tax years.
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