26 Foreign earnings for year when [remittance basis applies and employee [meets section 26A requirement]]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

26  Foreign earnings for year when [remittance basis applies and employee [meets section 26A requirement]]

(1)     This section applies to general earnings for a tax year [where section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year and the employee [meets the requirement of section 26A for] that year,] [if the

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