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Section 28 ITEPA 2003

See EIM40205 for more information about the taxation of Crown servants.

Board鈥檚 Order under section 28(5) effective from 12 May 2015:

On 19th June 2003 the Commissioners of Inland Revenue made an Order (鈥渢he 19th June Order鈥�) in exercise of the powers conferred upon them by section 28(5) of the Income Tax (Earnings and Pensions) Act 2003 (鈥渢he Act鈥�).

The Commissioners for Her Majesty鈥檚 Revenue and Customs now make this revised Order in exercise of the powers conferred upon them by section 28(5) of the Act.

Interpretation

1. In this Order

鈥淕eneral earnings鈥� has the same meaning as in Section 7(3) of the Act.

鈥淥verseas Crown employment鈥� has the same meaning as in Section 28 of the Act.

General earnings excepted from the operation of section 27(2) Income Tax (Earnings and Pensions) Act 2003

2. General Earnings from overseas Crown employment in respect of an employee who-

a. is not resident in the United Kingdom;

b. was engaged outside the United Kingdom; and

c. is employed in a grade the maximum rate of pay of which is less than the maximum rate of pay of a senior executive officer (or equivalent) employed in the same department of the United Kingdom Civil Service and working in inner London,

is excepted from the operation of Section 27(2) of the Act.鈥�

3. Amendments made to the 19th June Order by the Commissioners for Her Majesty鈥檚 Revenue and Customs on 13th June 2006 and 26th March 2008 under section 28(5) of the Act continue to have effect so that paragraph 2 of this Order shall not apply to:

a. Queen鈥檚 Gurkha Officers or any other members of the Brigade of Gurkhas who were recruited for that Brigade in Nepal; and

b. Members of the Royal Gibraltar Regiment.