(1) In this section -

'qualifying residence' means a residential premises that is also used by a remote worker to perform the duties of his or her office or employment;

'relevant expenses', in relation to a remote worker, means expenses incurred and defrayed by the remote worker in respect of the provision of electricity, heating or an internet service in his or her qualifying residence;

'remote worker' means a person who is the holder of an office or employment of profit and who performs the duties of his or her office or employment -

(a) by working from his or her residential premises on a full-time or part-time basis, or

(b) by working some of his or her normal working time from his or her residential premises, with the remainder of that normal working time being spent in his or her normal place of employment or in some other place;

'residential premises' means, a dwelling or part of a dwelling which is occupied by an individual as his or her residence;

'specified amount', in relation to a year of assessment, means the amount of expenditure which qualifies for income tax relief in accordance with this section.