ERSM162640 | International from 6 April 2015: ascertaining chargeable and unchargeable foreign securities income - from 6 April 2015: s26A employees

ITEPA03/S41H(6) sets out the income tax treatment of securities income where any part of the relevant period is within a tax year to which subsection (7) applies (ERSM162645). That treatment varies depending on whether the duties of the employment are performed wholly outside the UK.