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 395B
Exemption or reduction for foreign service
Section 395B provides a full or partial exemption from UK income tax on lump sums paid from employer-financed retirement benefits schemes established overseas, where the employee's service includes periods of foreign service and the recipient is not UK resident.
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.