# Finance Act 2013, 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).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/130 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.