- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Income Tax (Earnings and Pensions) Act 2003. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 452(2)(aa) inserted by 2013 c. 29 Sch. 23 para. 11
- s. 637T inserted by S.I. 2024/1012 reg. 3(7)
- s. 683(3D) inserted by S.I. 2024/1012 reg. 4(4)
- s. 707A inserted by 2024 c. 3 s. 36(4)
375Meaning of “qualifying arrival date”U.K.
This
adran has no associated
Nodiadau Esboniadol
(1)For the purposes of sections 373(3) and 374(3), a date is a qualifying arrival date in relation to a person if—
(a)it is a date on which the person arrives in the United Kingdom to perform duties of an employment from which the person receives earnings for duties performed in the United Kingdom, and
(b)condition A or B is met.
(2)Condition A is that the person has not been in the United Kingdom for any purpose during the period of 2 years ending with the day before the date.
(3)Condition B is that the person was not resident in the United Kingdom in either of the 2 tax years preceding the tax year in which the date falls.
(4)If, in a case where condition B applies, there are 2 or more dates in the tax year on which the person arrives in the United Kingdom to perform duties of an employment from which the person receives earnings for duties performed in the United Kingdom, the qualifying arrival date is the earliest of them.
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