Introduction Summary
1.Section 19 introduces Schedule 6 which introduces the Special Mixed Fund Rules which broadly replicate the treatment that international employees who meet certain qualifying conditions currently receive under Statement of Practice 1/09 (SP1/09). The schedule also provides for such employees to apportion on a just and reasonable basis their earnings from an employment which covers UK and non-UK duties when they are entitled to overseas workdays relief. This again replicates the treatment currently available under SP1/09.