376 Foreign accommodation and subsistence costs and expenses (overseas employments)
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Foreign accommodation and subsistence costs and expenses

376  Foreign accommodation and subsistence costs and expenses (overseas employments)

(1)     A deduction from earnings from an employment is allowed if—

(a)     the duties of the employment are performed wholly outside the United Kingdom,

(b)     the employee is [UK resident],

(c)     in a case where the employer is a foreign employer, the

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