# Income and Corporation Taxes Act 1988, Paragraph 10

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

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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/11/paragraph/10 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-11/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.