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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Other rules for determining amounts of qualifying foreign employment income

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Section 41Z Artificial arrangements to be disregarded
Section 41Z1 Limit on qualifying foreign employment income from associated employments

Chapter 5C Relief for new residents on foreign employment income
Crossheading Other rules for determining amounts of qualifying foreign employment income

Crossheading Other rules for determining amounts of qualifying foreign employment income

From legislation.gov.uk

Contents

Section 41Z Artificial arrangements to be disregarded
Section 41Z1 Limit on qualifying foreign employment income from associated employments