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Income Tax (Earnings and Pensions) Act 2003 section 26
Foreign earnings for year when remittance basis applied and employee met section 26A requirement
Section 26 deals with how foreign earnings are taxed for employees who are on the remittance basis and who meet the section 26A requirement (a three-year period of non-residence), ensuring that such earnings only become taxable when they are actually brought into the UK.
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