- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (11/05/2001)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2003
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Income and Corporation Taxes Act 1988, Paragraph 11 is up to date with all changes known to be in force on or before 02 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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11(1)Where there is foreign service and paragraph 10 does not apply, the person chargeable to tax under section 148 may claim relief in the form of a proportionate reduction of the amount charged to tax.
The amount charged to tax means the amount after any reduction under paragraph 7 (application of £30,000 threshold).
(2)The proportion is that which the length of the foreign service bears to the whole length of service in the employment before the relevant date.
(3)A person is not entitled to relief under this paragraph in so far as the relief, together with any personal relief allowed to him, would reduce the amount of income on which he is chargeable below the amount of income tax which he is entitled—
(a)to charge against any other person, or
(b)to deduct, retain or satisfy out of any payment which he is liable to make.
(4)For the purposes of sub-paragraph (3)—
(a)“personal relief” means relief under Chapter I of Part VII; and
(b)the amount of tax to which a person is or would be chargeable means the amount of tax to which he is or would be chargeable either by assessment or by deduction.
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