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Paragraph 60

(1)

Section 683 of ITEPA 2003 (PAYE income) is amended as follows.

(2)

In subsection (3), for “subsections (3A) and (4)” substitute “ subsections (3A) and (3B) ”.

(3)

After subsection (3A) insert—

“(3B)

PAYE pension income” for a tax year does not include any taxable pension income which is treated as accruing in that tax year by section 579CA (temporary non-residents).”