414 Reduction in other cases of foreign service
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

414  Reduction in other cases of foreign service

(1)     This section applies if—

[(za)     either—

(i)     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

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

(a)     the service of the employee

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