# Income and Corporation Taxes Act 1988, Paragraph 9

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

(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 Finance Act 1974, paragraph 1 of Schedule 7 to the Finance 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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/11/paragraph/9 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-11/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.