Section 41E Foreign securities income: just and reasonable apportionment
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Amendments
Section 41E inserted by Finance Act 2008 section 25 and Schedule 7 para 22 in relation to employment-related securities and employment-related securities options acquired on or after 6 April 2008.
(1) This section applies if the proportion of the securities income that would otherwise be regarded as “foreign” is not, having regard to all the circumstances, one that is just and reasonable.
(2) The amount of the securities income that is “foreign” is such amount as is just and reasonable (rather than the amount calculated in accordance with section 41C).
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