Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 26A
Section 26: requirement for 3-year period of non-residence
Section 26A sets out the requirement for a three-year period of non-UK residence that an employee must satisfy in order to benefit from the overseas workday relief rules under section 26.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.