Paragraph 10

United Kingdom

Tax is not charged under section 148 if foreign service comprises—

(a)

three-quarters or more of the whole period of service down to the relevant date, or

(b)

if the period of service down to the relevant date exceeded ten years, the whole of the last ten years, or

(c)

if the period of service down to the relevant date exceeded 20 years, one-half or more of that period, including any ten of the last 20 years.

Notes on Schedule 11

F1: Sch. 11 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), s. 58(2), Sch. 9 Pt. 1
F2: Sch. 11 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 114, Sch 8 Pt. 1 (with Sch. 7)