Part 2

Employment income: charge to tax
Chapter 5C

Relief for new residents on foreign employment income

Other rules for determining amounts of qualifying foreign employment income

Artificial arrangements to be disregarded
41Z
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).
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)
Pt. 2 Ch. 5C inserted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(1)(3) (with Sch. 8 Pt. 3)