[394A Temporary non-residents]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[394A  Temporary non-residents]

[(1)     This section applies if an individual is temporarily non-resident.

(2)     Any benefits within subsection (3) are to be treated for the purposes of section 394(1) as if they were received by the individual in the period of return.

(3)     A benefit is within this subsection if—

(a)     this Chapter applies to it,

(b)     it is in the form of a lump sum,

(c)     it is

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