# Finance Act 2025, Paragraph 8: Definitions

Extent: E+W+S+N.I.

For the purposes of this Part of this Schedule—
“foreign employment relief claim” and “qualifying year” have the same meanings as in Chapter 5C of Part 2 of ITEPA 2003 (relief for new residents on foreign employment income);
“the section 26A requirement” means the requirement of section 26A of ITEPA 2003 (requirement for 3-year period of non-residence).

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/8/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-8/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.