[554Z4 Residence issues]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554Z4  Residence issues]

[(1)     After the value of the relevant step is determined under section 554Z3, the particular tax year or years which the value of the relevant step is “for” are to be determined.

(2)     For this purpose, apply sections 16(1) to (4) and 17(1) to (3) as if the value of the relevant step were general earnings.

[(3)     Subsection (4) applies if the value of the relevant step, or a part of it, is “for”—

(a)     a tax year for which A is non-UK resident, or

(b)     a tax year that is a split year as respects A.

(4)     The value, or the part of it, is to be reduced—

(a)

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