Statute
Section 41E — Income Tax (Earnings and Pensions) Act 2003: Foreign securities income: just and reasonable apportionment
Text of the provision Official document
Foreign securities income: just and reasonable apportionment 41E 1 This section applies if the proportion of the securities income that would otherwise be regarded as “foreign” is not, having regard to all the circumstances, one that is just and reasonable.
2 The amount of the securities income that is “foreign” is such amount as is just and reasonable (rather than the amount calculated in accordance with section 41C).
Official source: legislation.gov.uk
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