[579CA Temporary non-residents]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[579CA  Temporary non-residents]

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

(2)     Any relevant withdrawals within subsection (3) are to be treated for the purposes of section 579B as if they accrued in the period of return[, but only if the total amount of—

(a)     the relevant withdrawals within subsection (3), and

(b)     the relevant withdrawals (as defined by section 576A(4)) within section 576A(3) for the same temporary period of non-residence,

exceeds £100,000].

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

(a)     it is paid to the person in the temporary period of non-residence, and

(b)     ignoring this section, it is not chargeable to tax under this Part (or would not be if a DTR claim were made in respect of it).

[(4)     A “relevant withdrawal” is—

(a)     any income withdrawal paid to the person from a member's flexi-access drawdown fund in respect of an arrangement relating to the person under a registered pension scheme,

(b)     any dependants' income withdrawal paid to the person from a dependant's flexi-access drawdown fund in respect of an arrangement relating to the person under a registered pension scheme,

(c)     any nominees' income withdrawal paid to the person from a nominee's flexi-access

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