{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-8/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-8/paragraph-7.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/8/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Limit on relief not to apply to certain foreign employment relief claims",
  "text": "(1) Section 41R of ITEPA 2003 (limit on relief) does not apply to a foreign employment relief claim made by an individual for a tax year if the claim falls within sub-paragraph (2) or (3).\n(2) A foreign employment relief claim made by an individual for a tax year falls within this sub-paragraph if—\n(a) the qualifying year is tax year 2025-26 or 2026-27, and\n(b) paragraph 6(1) applies to the individual for that tax year.\n(3) A foreign employment relief claim made by an individual for a tax year falls within this sub-paragraph if—\n(a) the qualifying year is tax year 2025-26, 2026-27 or 2027-28,\n(b) paragraph 6(1) does not apply to the individual for that tax year,\n(c) the individual falls within paragraph 6(2), and\n(d) the individual meets the section 26A requirement for tax year 2025-26.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/schedule/8/paragraph/7",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}