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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Qualifying foreign employment income

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Section 41U Qualifying foreign general earnings
Section 41V Qualifying foreign third party income
Section 41W Qualifying foreign securities income
Section 41X Meaning of “overseas Crown employment subject to UK tax”
Section 41Y Location of employment duties

Income Tax (Earnings and Pensions) Act 2003
Chapter 5C Relief for new residents on foreign employment income

Crossheading Qualifying foreign employment income

From legislation.gov.uk

Contents

Section 41U Qualifying foreign general earnings
Section 41V Qualifying foreign third party income
Section 41W Qualifying foreign securities income
Section 41X Meaning of “overseas Crown employment subject to UK tax”
Section 41Y Location of employment duties

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