{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-700A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-700A.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/700A",
  "kind": "section",
  "number": "700A",
  "heading": "Employment-related securities etc: internationally mobile employees",
  "text": "(1) This section applies if—\n(a) section 698 or 700 applies, and\n(b) part or all of the amount that counts as employment income is foreign securities income or is likely to be foreign securities income.\n(2) The amount of the payment treated under section 696 as made is limited to—\n(a) the amount that, on the basis of the best estimate that can reasonably be made, is likely to count as employment income, minus\n(b) the amount that, on the basis of such an estimate, is likely to be foreign securities income.\n(3) References in this section to “foreign securities income” are to income that is foreign securities income for the purposes of section 41F.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 700A inserted (with effect in accordance with Sch. 7 para. 80 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 38"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 700A(3) substituted (with effect in accordance with Sch. 9 para. 48 of the amending Act) by Finance Act 2014 (c. 26), Sch. 9 paras. 21, 47"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 700A heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(16)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/700A",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}