Section 41T — Income Tax (Earnings and Pensions) Act 2003: Foreign employment relief ignored for purposes of determining adjusted net income

Foreign employment relief ignored for purposes of determining adjusted net income 41T 1 Subsection (2) applies for the purpose of determining the adjusted net income under section 58 of ITA 2007 of an individual for a tax year for which the individual is entitled to relief under section 41P.

2 The adjusted net income is to be determined as if the relief had not been deducted in calculating the individual’s net income for the tax year.