HC Deb 04 April 1977 vol 929 cc348-9W
Mr. Monro

asked the Chancellor of the Exchequer if the tax relief for overseas earnings announced in the Budget applies to gifted sportsmen and sportswomen competing abroad and earning substantial income or winning prizes.

Mr. Robert Sheldon

Yes, provided they are employees, working abroad for the required number of days, and the earnings are properly attributable to their overseas duties.