Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 389: Exception: employments where earnings charged on remittance
1689.This section derives from section 596(2)(a) of ICTA, which provides an exception from the charge where the employee’s earnings are chargeable under Case III of Schedule E. That charge is now dealt with in sections 22 and 26.