[554Z4A Temporary non-residents]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554Z4A  Temporary non-residents]

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

(2)     Any relevant step within subsection (3) is to be treated for the purposes of section 554Z2 as if it were taken in the period of return.

(3)     A relevant step is within this subsection if—

(a)     it is the payment of a lump sum to a relevant person (see section 554C(2)),

(b)     the lump sum is a relevant benefit provided

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