Commentary

(f) Exemptions for foreign service

Division BII Taxation of Employment Income
| Commentary

(f) Exemptions for foreign service

| Commentary

(f)     Exemptions for foreign service

The termination provisions are entirely disapplied where the employee has been very substantially engaged in 'foreign service' (as defined) during the employment (see the technical rules in ITEPA 2003 s 413). He will have to establish that foreign service amounted to three-quarters of his entire service, or (if more than 10) the whole of the last 10 years of it, or (if more than 20) half of the period including any 10 of the last 20 years. The definition of foreign service imports (via ITEPA 2003 s

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