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 41L
Chargeable and unchargeable foreign securities income: just and reasonable apportionment
Section 41L provides an override mechanism that allows the standard calculation of chargeable and unchargeable foreign securities income to be replaced with a just and reasonable apportionment where the standard result would be unfair.
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.