Section 41U — Income Tax (Earnings and Pensions) Act 2003: Qualifying foreign general earnings

Qualifying foreign general earnings 41U 1 General earnings are “qualifying general earnings” if they are—

a “for” the qualifying year determined in accordance with sections 16 and 17, b if the qualifying year is a split year as respects the individual, attributable to the UK part of the year, and c from an employment the duties of which are performed wholly or partly outside the UK during the qualifying year.

2 Any attribution required for the purposes of subsection (1)(b) is to be done on a just and reasonable basis.

3 Qualifying general earnings are “qualifying foreign general earnings” if they are neither—

a in respect of duties performed in the United Kingdom, nor b from overseas Crown employment subject to United Kingdom tax (see section 41W ).

4 For the purposes of subsection (3), the extent to which qualifying general earnings are in respect of duties performed in the United Kingdom is to be determined on a just and reasonable basis.