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 41Z
Artificial arrangements to be disregarded
Section 41Z is an anti-avoidance provision that requires artificial arrangements designed to gain or increase overseas workday relief to be disregarded when determining eligibility for that relief.
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.