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What is the official definition of a Visiting Scientist post ?

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What is the official definition of a Visiting Scientist post ?

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A. Visiting Scientist positions are defined in “Commission Decision 85/593/Euratom of 20 November 1985, as ammended by Decision 93/95/Euratom and in particular Article 3(2) thereof”. However, the UK Inland Revenue cannot use this information apparently as it means nothing to them.

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