Paragraph 130

(1)

In Chapter 1 of Part 11 (pay as you earn: introduction), section 683 is amended as follows.

(2)

After subsection (3) insert—

“(3ZA)
PAYE employment income” for a tax year does not include any taxable specific income treated as paid or received in that tax year by section 394A or 554Z4A (temporary non-residents).”

(3)

For subsection (3B) substitute—

“(3B)
PAYE pension income” for a tax year does not include any taxable pension income that is treated as accruing in that tax year by section 572A or 579CA (temporary non-residents).”