[26A Section 26: requirement for 3-year period of non-residence]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[26A  Section 26: requirement for 3-year period of non-residence]

[(1)     An employee meets the requirement of this section for a tax year if the employee was—

(a)     non-UK resident for the

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