[395B Exemption or reduction for foreign service]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[395B  Exemption or reduction for foreign service]

[(1)     This section applies if—

(a)     a benefit to which this Chapter applies is provided to or in respect of an employee or former employee in the form of a lump sum,

(b)     the employer-financed retirement benefits scheme under which the lump sum is provided is established in a country or territory outside the United Kingdom,

(c)     the lump sum is received by the employee or former employee or a related person,

[(ca)     the recipient is not resident in the United Kingdom in the tax year in which the lump sum is received,]

(d)     all or part of the lump sum (“the relevant part”) would, but for this section, count as employment income by virtue of section 394(1) or be chargeable to

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