Court of Appeal (Civil Division).

Nourse, Stuart Smith and Mann L JJ.

Judgment delivered 10 February 1993.

Income tax – Schedule E – Relief for duties performed abroad – Short absences – Whether proportion of remuneration attributable to qualifying days to be calculated by reference to 365 days or to number of days worked during the year – Finance Act 1977, Sch. 7, para. 2(1).

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