Part 2Employment income: charge to tax

F1Chapter 5CRelief for new residents on foreign employment income

Other rules for determining amounts of qualifying foreign employment income

41ZArtificial arrangements to be disregarded

(1)

Any arrangements falling within subsection (2) are to be disregarded for the purposes of determining the extent to which—

(a)

general earnings are qualifying general earnings;

(b)

third party income is qualifying third party income;

(c)

securities income is qualifying securities income;

(2)

Arrangements fall within this subsection if the main purpose, or one of the main purposes of the arrangements is to enable an individual to obtain—

(a)

relief under this Chapter to which they would not otherwise be entitled, or

(b)

relief under this Chapter of a greater amount than that to which they would otherwise be entitled.

(3)

In this section “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable).