- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/1993)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 31/07/1998
Point in time view as at 01/04/1993.
Income and Corporation Taxes Act 1988, Cross Heading: Qualifying periods is up to date with all changes known to be in force on or before 17 September 2024. 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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3(1)M1For the purposes of section 193(1) 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 62 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 one-sixth of the total number of days in that period.
[F1(2A)In relation to emoluments from employment as a seafarer, sub-paragraph (2) above shall have effect—
(a)as if the number of days specified in paragraph (a) were [F2183] instead of 62, and
(b)as if the fraction specified in paragraph (b) were [F3one half] instead of one sixth;
and for the purposes of this sub-paragraph “employment as a seafarer” means employment consisting of the performance of duties on a ship (or of such duties and of others incidental to them).]
(3)For the purposes of section 193(1) 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
F11988(F) s.67for 1988-89and subsequent years subject to certain conditions.
F2Word in Sch. 12 para. 3(2A) substituted by Finance Act 1991 (c. 31, SIF 63:1), s. 45(1)-(3)
F3Words in Sch. 12 para. 3(2A) substituted by Finance Act 1991 (c. 31, SIF 63:1), s. 45(1)-(3)
Marginal Citations
M1Source—1977 Sch.7 1(2), (3), (4)
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