3(1)M1For the purposes of section [F1192A] 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 [F2183] 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 [F3one-half] of the total number of days in that period.
(2A)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)For the purposes of section [F1192A] 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
F1Words 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)
F2Words 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)
F3Words 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)
F4Sch. 12 para. 3(2A) repealed (with effect in accordance with s. 63(5)-(7) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(11), Note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
M1Source—1977 Sch.7 1(2), (3), (4)