24 Limit on chargeable overseas earnings where duties of associated employment performed in UK
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

24  Limit on chargeable overseas earnings where duties of associated employment performed in UK

(1)     This section imposes a limit on how much of an employee's general earnings are chargeable overseas earnings for a tax year under section 23 if—

(a)     in that year the employee holds associated employments as well as the employment to which subsection (2) of that section applies (“the relevant employment”), and

(b)     the duties of the associated employments are not performed wholly outside the United Kingdom.

(2)     The limit is the proportion of the aggregate earnings for that year from all the employments concerned that is reasonable having regard to—

(a)     the nature of and time devoted to each of

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

The Money Laundering Reporting Officer (MLRO)

The Money Laundering Reporting Officer (MLRO)OverviewThe requirements to have robust systems and controls in a regulated firm to prevent money laundering originate from:•the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 (as

LEXISNEXIS

Common assault and battery

Common assault and batteryThe offences of common assault and batteryTechnically, the offences of assault and battery are separate summary offences. An assault is committed when the defendant intentionally or recklessly causes another to apprehend immediate and unlawful violence and battery is

LEXISNEXIS

How are the post-employment notice pay (PENP) provisions applied in circumstances where the employee is

How are the post-employment notice pay (PENP) provisions applied in circumstances where the employee is (a) on long-term sickness absence and has exhausted his entitlement to sick pay, or (b) has been dismissed summarily without notice?The amendments to sections 402 to 404 of the Income Tax

LEXISNEXIS

Forming enforceable contracts—consideration

Forming enforceable contracts—considerationThis Practice Note examines the doctrine of consideration and the key role it plays in English law in determining whether a contract is enforceable.A promise will only be capable of being contractually enforced if it is either made in a deed or made in