OpenLegislation

Paragraph 2

United Kingdom

(1)

ITA 2007 is amended as follows.

(2)

In section 24 (reliefs deductible at Step 2), in subsection (1)(a), after the entry for section 266(7) of ICTA insert—

  • “section 41P of ITEPA 2003 (deduction for amount that reflects qualifying foreign employment income),”.

(3)

In section 989 (the definitions), at the appropriate place insert—

  • ““foreign employment election” means an election under section 41M of ITEPA 2003,”.