[828B Conditions to be met]
Income Tax Act 2007 (2007 c 3) | Legislation

[828B  Conditions to be met]

[(1)     Condition A is that in the tax year the individual has income from an employment the duties of which are performed wholly or partly in the United Kingdom.

(2)     Condition B is that, if the individual's income for the tax year consists of or includes relevant foreign earnings—

(a)     the amount of the relevant

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