# Finance Act 2008, Paragraph 39


In section 721(1) (other definitions), for the definition of “foreign employer” substitute—
““foreign employer” means an individual, partnership or body of persons resident outside, and not resident in, the United Kingdom,”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.