Section 193.
1This Schedule shall have effect for the purpose of supplementing the provisions of section [F1192A].
Textual Amendments
F1Words in Sch. 12 para. 1 substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)
Textual Amendments
F2Sch. 12 para. 1A and crossheading inserted (16.7.1992 for the year 1992-93 and subsequent years of assessment) by Finance (No. 2) Act 1992 (c. 48), s. 54(1)(2)
F31AFor the purposes of section [F4192A] and this Schedule the amount of the emoluments for a year of assessment from any employment shall be taken to be the amount remaining after any capital allowance and after any deductions under section 192(3), 193(4), 194(1), 195(7), 198, 199, 201, 332, 592 or 594.
Textual Amendments
F3Sch. 12 para. 1A and crossheading inserted (16.7.1992 for the year 1992-93 and subsequent years of assessment) by Finance (No. 2) Act 1992 (c. 48), s. 54(1)(2)
F4Words in Sch. 12 para. 1A substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)
2(1)M1This paragraph has effect where a deduction falls to be allowed under section [F5192A] in respect of the emoluments from an employment (“the relevant employment”) for a year of assessment in which the duties of—
(a)the relevant employment; or
(b)any other employment or employments held by the person concerned which are associated with the relevant employment,
are not performed wholly outside the United Kingdom.
(2)The amount of the [F6emoluments for the year of assessment from the relevant employment in respect of which such a deduction is allowed] shall not exceed such proportion of the emoluments for that year from the relevant employment and the other employment or employments (if any) as is F7. . . reasonable having regard to the nature of and time devoted to the duties performed outside and in the United Kingdom respectively and to all other relevant circumstances.
(3)For the purposes of this paragraph an employment is associated with another if they are with the same person or with persons associated with each other and—
(a)a company is associated with another company if one of them has control of the other within the meaning of section 416 or both of them are under the control within the meaning of that section of the same person or persons,
(b)an individual or partnership is associated with another person (whether or not a company) if one of them has control of the other within the meaning of section 840 or both are under the control within the meaning of that section of the same person or persons;
but paragraph (b) above shall not be construed as requiring an individual to be treated in any circumstances as under the control of another person.
Textual Amendments
F5Words in Sch. 12 para. 2(1) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)
F61989 s.42(5)for 1989-90and subsequent years of assessment. Previously
“emoluments from the relevant employment in respect of which such a deduction is allowed for the year of assessment”.
F7Words in Sch. 12 para. 2(2) repealed (with effect in accordance with s. 134(2) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 20 para. 42, Sch. 41 Pt. 5(10), Note
Marginal Citations
M1Source—1977 Sch.7 4(1), (2), (5)
3(1)M2For the purposes of section [F8192A] a qualifying period is a period of consecutive days which either—
(a)consists entirely of days of absence from the United Kingdom; or
(b)consists partly of such days and partly of days included by virtue of sub-paragraph (2) below.
(2)Where, in the case of any person, a period consisting entirely of days of absence from the United Kingdom (“the relevant period”) comes to an end and there have previously been one or more qualifying periods, the relevant period and the (or, if more than one, the last) qualifying period together with the intervening days between those periods shall be treated as a single qualifying period provided that—
(a)there are no more than [F9183] intervening days, and
(b)the number of days in the resulting period which are not days of absence from the United Kingdom does not exceed [F10one-half] of the total number of days in that period.
(2A)F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)For the purposes of section [F8192A] the emoluments from an employment attributable to a qualifying period include any emoluments from that employment for a period of leave immediately following that period but not so as to make any emoluments for one year of assessment emoluments for another.
Textual Amendments
F8Words in Sch. 12 para. 3(1)(3) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)
F9Words in Sch. 12 para. 3(2)(a) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(4)(a)(i)
F10Words in Sch. 12 para. 3(2)(b) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(4)(a)(ii)
F11Sch. 12 para. 3(2A) repealed (with effect in accordance with s. 63(5)-(7) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(11), Note
Marginal Citations
M2Source—1977 Sch.7 1(2), (3), (4)
4M3For the purposes of this Schedule a person shall not be regarded as absent from the United Kingdom on any day unless he is so absent at the end of it.
Marginal Citations
M3Source—1977 Sch.7 6-8
5M4Notwithstanding section 132(4)(b), there shall be treated for the purposes of section [F12192A] and this Schedule as performed outside the United Kingdom any duties which a person performs on a [F13ship (within the meaning of section 192A)] engaged on—
(a)a [F14voyage] beginning or ending outside the United Kingdom (but exclusive of any part of it which begins and ends in the United Kingdom); or
(b)any part beginning or ending outside the United Kingdom of a [F14voyage] which begins and ends in the United Kingdom;
and for the purposes of this paragraph any area designated under section 1(7) of the Continental Shelf Act 1964 shall be treated as part of the United Kingdom.
Textual Amendments
F12Words in Sch. 12 para. 5 substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)
F13Words in Sch. 12 para. 5 substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(4)(b)(i)
F14Words in Sch. 12 para. 5(a)(b) substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(4)(b)(ii)
Marginal Citations
6Where an employment is in substance one the duties of which fall in the year of assessment to be performed in the United Kingdom, then, for the purposes of section [F15192A], there shall be treated as so performed any duties performed outside the United Kingdom the performance of which is merely incidental to the performance of other duties in the United Kingdom.
Textual Amendments
F15Words in Sch. 12 para. 6 substituted (with effect in accordance with s. 63(5)-(7) of the amending Act) by Finance Act 1998 (c. 36), s. 63(3)(c)
7F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F16Sch. 12 para. 7 repealed (with effect in accordance with s. 63(5)-(7) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(11), Note