Related Commentary  Related HMRC Manuals

28(1)  This section explains for the purposes of sections 25 to 27 what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.

28(2)  “Crown employment”  means employment under the Crown–

(a)which is of a public nature, and

(b)the earnings from which are payable out of the public revenue of the United Kingdom or of Northern Ireland.

28(3)  “General earnings from overseas Crown employment”  means general earnings from such employment in respect of duties performed outside the United Kingdom.

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