825AReduction in income tax for certain income earned outside the State.
(1) In this section—
“authorised officer” has the same meaning as in section 818;
“proprietary director” has the same meaning as in section 472;
“qualifying employment”, in relation to a year of assessment, means an office (including an office of director of a company which would be within the charge to corporation tax if it were resident in the State, and which carries on a trade or profession) or employment which is held—
(a) outside the State in a territory with the Government of which arrangements are for the time being in force by virtue of
>section 826< ><, and
(b) for a continuous period of not less than
>13 weeks< >10 weeks< , but excluding any such office or employment—
(i) the emoluments of which are paid out of the revenue of the State,
(ii) with any board, authority or other similar body established in the State by or under statute;
“the specified amount” in relation to an individual means, as respects the year of assessment concerned, the amount of tax for that year determined by the formula—
A is the amount of tax which, apart from this section, would be chargeable on the individual for that year of assessment, other than tax charged in accordance with section 16(2), and after taking account of any such reductions in tax as are specified in the provisions referred to in Part 2 of the Table to section 458 but before credit for any foreign tax paid on any income, profits or gains assessed for that year,
B is the total income of the individual for that year but excluding any income, profits or gains from a qualifying employment for that year,
C is the total income of the individual for that year.
(2) This section shall not apply in any case where the income, profits or gains from a qualifying employment are—
(a) chargeable to tax in accordance with section 71(3),
(b) income, profits or gains to which section 822 applies, or
(c) income, profits or gains paid to a proprietary director or to the spouse of that person by a company of which that person is a proprietary director.
(3) Where for any year of assessment an individual resident in the State makes a claim in that behalf to an authorised officer and satisfies that officer that—
(a) he or she is in receipt of income, profits or gains from a qualifying employment,
(b) the duties of that qualifying employment are performed wholly outside the State in a territory, or territories, with the Government or Governments of which arrangements are for the time being in force by virtue of
>section 826< ><,
(c) the full amount of the income, profits or gains from that qualifying employment is, under the laws of the territory in which the qualifying employment is held or of the territory or territories in which the duties of the qualifying employment are performed, subject to, and not exempt or otherwise relieved from, the charge to tax,
(d) the foreign tax due on that income, profits or gains from that qualifying employment has been paid and not repaid or entitled to be repaid, and
(e) during any week in which he or she is absent from the State for the purposes of the performance of the duties of the qualifying employment, he or she is present in the State for at least one day in that week,
he or she shall, where the amount of tax payable in respect of his or her total income for that year would, but for this section, exceed the specified amount, be entitled to have the amount of tax payable reduced to the specified amount.
(4) In determining for the purposes of paragraph (b) of subsection (3) whether the duties of a qualifying employment are exercised outside the State, any duties performed in the State, the performance of which is merely incidental to the performance of the duties of the qualifying employment outside the State, shall be treated for the purposes of this section as having been performed outside the State.
(5) This section shall not apply in any case where the income, profits or gains of a qualifying employment are the subject of a claim for relief under—
(a) section 472B, or
(b) section 823.
(6) Where in any case an individual has the tax payable in respect of his or her total income for a year of assessment reduced in accordance with subsection (3), that individual shall, notwithstanding anything in Part 35, not be entitled to a credit for foreign tax paid on the income, profits or gains from a qualifying employment in that year.
(7) For the purposes of this section, an individual shall be deemed to be present in the State for a day if the individual is present in the State at the end of the day.
(8) Notwithstanding anything in the Tax Acts, the income, profits or gains from a qualifying employment shall for the purposes of this section be deemed not to include any amounts paid in respect of expenses incurred wholly, exclusively and necessarily in the performance of the duties of the qualifying employment.