Chancery Division.

Hart J.

Judgment delivered 2 November 2000.

Income tax – Foreign earnings deduction – Qualifying period – Meaning of ‘absence’ – Whether taxpayer could rely on periods when he was not in the United Kingdom in circumstances where he was not a resident of the United Kingdom – Income and Corporation Taxes Act 1988, s. 19(1), 193(1), Sch. 12. para. 3.

  This was an appeal by way of case stated from a decision of the General Commissioners, concerning the interpretation of the provisions of the Income and Corporation Taxes Act 1988 relating to foreign earnings deduction for the year of assessment 1993/94.

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