SCHEDULES
F1F1SCHEDULE 12
Qualifying periods
3
1
M1For the purposes of section F2192A 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 F3183 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 F4one-half of the total number of days in that period.
2A
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
For the purposes of section F2192A 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.
Sch. 12 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 116, Sch 8 Pt. 1 (with Sch. 7)