Income Tax (Earnings and Pensions) Act 2003 section 375

Non-domiciled employee's travel costs and expenses: "qualifying arrival date"

Section 375, as modified by Schedule 7 paragraph 40, extends the definition of "qualifying arrival date" to cover the older tax term "emoluments" for periods before 6 April 2003.

• Section 375 defines the "qualifying arrival date" used in the rules for non-domiciled employees' travel costs and expenses.
• For periods before 6 April 2003, the section applies not only to "earnings" but also to "emoluments" received for duties performed in the United Kingdom.
• This transitional modification ensures that the older tax concept of emoluments, which was the term used under previous legislation, is treated in the same way as earnings under the current Act.
• The modification specifically affects the references in subsections (1)(a) and (4) of section 375, which identify the person receiving payment for UK duties.