{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-126",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-126.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/126",
  "kind": "paragraph",
  "number": "126",
  "heading": null,
  "text": "In Chapter 2 of Part 7A (employment income provided through third parties: treatment of relevant step for income tax purposes), after section 554Z4 insert—\n“Temporary non-residents\n554Z4A (1) This section applies if A is temporarily non-resident.\n(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.\n(3) A relevant step is within this subsection if—\n(a) it is the payment of a lump sum to a relevant person (see section 554C(2)),\n(b) the lump sum is a relevant benefit provided under a relevant scheme,\n(c) the step is taken in the temporary period of non-residence, and\n(d) ignoring this section—\n(i) no charge to tax arises by virtue of section 554Z2 by reason of the step, but\n(ii) such a charge would arise if the existence of any double taxation relief arrangements were disregarded.\n(4) Subsection (3)(d)(i) includes a case where the charge could be prevented by making a DTR claim, even if no claim is in fact made.\n(5) Nothing in any double taxation relief arrangements is to be read as preventing A from being chargeable to income tax in respect of any relevant step treated by virtue of this section as taken in the period of return (or as preventing a charge to that tax from arising as a result).\n(6) Part 4 of Schedule 45 to FA 2013 (statutory residence test: anti-avoidance) explains—\n(a) when an individual is to be regarded as “temporarily non-resident”, and\n(b) what “the temporary period of non-residence” and “the period of return” mean.\n(7) In this section—\n“double taxation relief arrangements” means arrangements that have effect under section 2(1) of TIOPA 2010;\n“DTR claim” means a claim for relief under section 6 of that Act;\n“relevant benefit” has the same meaning as in Chapter 2 of Part 6;\n“relevant scheme” means an employer-financed retirement benefits scheme (within the meaning of that Chapter) or a superannuation fund to which section 615(3) of ICTA applies.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/126",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}