[41F Taxable specific income: internationally mobile employees etc]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Chapter 5B
Taxable Specific Income from Employment-related Securities etc: Internationally Mobile Employees]

[41F  Taxable specific income: internationally mobile employees etc]

[(1)     This section applies if—

(a)     an amount counts under Chapters 2 to 5 of Part 7 (employment-related securities etc) as employment income of an individual for a tax year (“the securities income”) in respect of an employment (“the relevant employment”), and

(b)     one or more of the international mobility conditions is met in relation to the individual (see subsection (2)).

(2)     The “international mobility conditions” are—

(a)     that any part of the relevant period (see section 41G) is within a tax year for which section 809B, 809D or 809E of

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