Taxes Consolidation Act 1997 section 57

Extension of charge to tax under Case III of Schedule D in certain circumstances

Section 57 ensures that expense payments and benefits in kind received by persons whose employment income is taxed under Schedule D Case III (foreign source income) are taxed in the same way as if that income were taxed under Schedule E.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.