[554Z11A Temporary non-residents]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554Z11A  Temporary non-residents]

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

(2)     Any amount within subsection (3) is to be treated for the purposes of section 554Z9(2) [or (2A)] or (as the case may be) 554Z10(2) [or (2AA)] as if it were remitted to the United Kingdom in the period of return.

(3)     An amount is within this subsection if—

(a)     it is all or part of a relevant benefit provided to a relevant person (see section 554C(2)) under a relevant scheme,

(b)     it is

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