Paragraph 9

United Kingdom

(1)

If the employee’s service in the employment in respect of which the payment or other benefit is received included foreign service, then—

(a)

in certain cases, tax is not charged under section 148 (see paragraph 10);

(b)

in other cases the amount charged to tax is reduced (see paragraph 11).

(2)

“Foreign service" for this purpose means—

(a)

service in or after the tax year 1974-75 such that—

(i)

the emoluments from the employment were not chargeable under Case I of Schedule E (or would not have been so chargeable, had there been any), or

(ii)

a deduction equal to the whole amount of the emoluments from the employment was or would have been allowable under paragraph 1 of Schedule 2 to the M1Finance Act 1974, paragraph 1 of Schedule 7 to the M2Finance Act 1977 or section 192A or 193(1) of this Act (foreign earnings deduction);

(b)

service before the tax year 1974-75 such that tax was not chargeable in respect of the emoluments of the employment—

(i)

in the tax year 1956-57 or later, under Case I of Schedule E;

(ii)

in earlier tax years, under Schedule E.

Annotations

Marginal citations

M1: 1974 c.30.
M2: 1977 c.36.

Notes on Schedule 11

Textual amendments

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F2: Sch. 11 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 114, Sch 8 Pt. 1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)