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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Remittance basis rules: employees who met section 26A requirement

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Section 25 UK-based earnings for year when employee resident, but not ordinarily resident, in UK
Section 26 Foreign earnings for year when remittance basis applied and employee met section 26A requirement
Section 26A Section 26: requirement for 3-year period of non-residence

Remittance basis rules: employees who met section 26A requirement
UK-based earnings for year when employee resident, but not ordinarily resident, in UK

Section 25 | UK-based earnings for year when employee resident, but not ordinarily resident, in UK

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed