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Income Tax (Earnings and Pensions) Act 2003 section 41H
Section 41F: chargeable and unchargeable foreign securities income
Section 41H sets out rules for determining how much of an internationally mobile employee's employment-related securities income counts as "chargeable foreign securities income" (taxed on the remittance basis) or "unchargeable foreign securities income" (outside the scope of UK income tax altogether).
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