413 Exception in certain cases of foreign service
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

413  Exception in certain cases of foreign service

[(A1)     This section applies to a payment or other benefit if—

(a)     the payment or other benefit is within section 401(1)(a), and the employee or former employee is non-UK resident for the tax year in which the employment terminates, or

(b)     the payment or other benefit is within section 401(1)(b) or (c).]

(1)     This Chapter does not apply if the service of the employee or former employee in the employment in respect of which the payment or other benefit is received included foreign service comprising—

(a)     three-quarters or more of the whole period of service ending with the date of the termination or change in question, or

(b)     if the period of service ending with that date exceeded 10 years, the whole of the last 10 years, or

(c)     if the period of service

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