ITEPA 2003

Section 413 ITEPA 2003

A payment or other benefit which falls within section 401 ITEPA 2003 is excepted from charge to income tax if a sufficient proportion of the employee's, or former employee's service in the employment in respect of which the payment or other benefit is received counts as ‘foreign service’. EIM13690 explains the rules for determining whether the employment included sufficient ‘foreign service’. Foreign service has a special meaning for this purpose (see EIM13690).

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