# Finance Act 2011, 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).”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/60 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.