[828BConditions to be metU.K.
This section has no associated Explanatory Notes
(1)Condition A is that in the tax year the individual has income from an employment the duties of which are performed wholly or partly in the United Kingdom.
(2)Condition B is that, if the individual's income for the tax year consists of or includes relevant foreign earnings—
(a)the amount of the relevant foreign earnings does not exceed £10,000, and
(b)all of that amount is subject to a foreign tax.
(3)Condition C is that, if the individual's income for the tax year consists of or includes income that is relevant foreign income by virtue of section 830(2)(e) of ITTOIA 2005—
(a)the amount of that income does not exceed £100, and
(b)all of that amount is subject to a foreign tax.
(4)Condition D is that the individual has no other foreign income and gains for the tax year.
(5)Condition E is that the individual would not for the tax year be liable to income tax at a rate other than the basic rate [, the savings basic rate] [, the savings nil rate] [a Scottish rate below the Scottish basic rate,] [, the Scottish basic rate] [, the Scottish intermediate rate] [, the Welsh basic rate] or the starting rate for savings if this Chapter did not apply to the individual for the tax year.
(6)Condition F is that the individual does not make a return under section 8 of TMA 1970 for the tax year.]