Chapter 5B Taxable specific income from employment-related securities etc: internationally mobile employeesF1
United Kingdom
- 41FTaxable specific income: internationally mobile employees etc
- 41GSection 41F: the relevant period
- 41HSection 41F: chargeable and unchargeable foreign securities income
- 41ILimit on “chargeable foreign securities income” where duties of associated employment performed in UK
- 41JLocation of employment duties
- 41KSecurities income from overseas Crown employment
- 41LChargeable and unchargeable foreign securities income: just and reasonable apportionment
Annotations
Textual amendments
- F1
Pt. 2 Ch. 5B substituted (with effect in accordance with Sch. 3 para. 7(3), Sch. 9 para. 48 of the amending Act) for Pt. 2 Ch. 5A by virtue of Finance Act 2014 (c. 26), Sch. 9 paras. 5, 47
Notes on Part 2
Modifications
- C1
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)
- C2
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))