375 Meaning of “qualifying arrival date”
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

375  Meaning of “qualifying arrival date”

(1)     For the purposes of sections 373(3) and 374(3), a date is a qualifying arrival date in relation to a person if—

(a)     it is a date on which the person arrives in the United Kingdom to perform duties

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