{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-38",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-38.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/46/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "(1) Section 413 (exception in certain cases of foreign service) is amended as follows.\n(2) In subsection (2), after “subsection” (in the second place it occurs) insert “ (2A), ”.\n(3) After that subsection insert—\n“(2A) This subsection applies to service in or after the tax year 2013-14—\n(a) to the extent that it consists of duties performed outside the United Kingdom in respect of which earnings would not be relevant earnings, or\n(b) if a deduction equal to the whole amount of the earnings from the employment was or would have been allowable under Chapter 6 of Part 5 (deductions from seafarers' earnings).”\n(4) In subsection (3), after “2003-04” insert “ but before the tax year 2013-14 ”.\n(5) After that subsection insert—\n“(3ZA) In subsection (2A)(a) “relevant earnings” means earnings for a tax year that are earnings to which section 15 applies and to which that section would apply even if the employee made a claim under section 809B of ITA 2007 (claim for remittance basis) for that year.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/38",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}