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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Claim for relief

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Section 41P Claim for relief for qualifying new residents
Section 41Q Amount of relief available
Section 41R Limit on relief
Section 41S Effect of claim on relief for contributions to registered pension schemes
Section 41T Foreign employment relief ignored for purposes of determining adjusted net income

Chapter 5C Relief for new residents on foreign employment income
Crossheading Claim for relief

Crossheading Claim for relief

From legislation.gov.uk

Contents

Section 41P Claim for relief for qualifying new residents
Section 41Q Amount of relief available
Section 41R Limit on relief
Section 41S Effect of claim on relief for contributions to registered pension schemes
Section 41T Foreign employment relief ignored for purposes of determining adjusted net income